Correspondence 0001193125-24-154915 from Calumet, Inc. /DE (CLMT) (CIK 0002013745) (CLMT)
Calumet, Inc. /DE (CLMT) (CIK 0002013745)
Date: June 5, 2024 · CIK: 0002013745 · Accession: 0001193125-24-154915
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File numbers found in text: 333-277682
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CORRESP 1 filename1.htm CORRESP Calumet, Inc. 2780 Waterfront Parkway East Drive, Suite 200 Indianapolis, Indiana 46214 (317) 328-5660 June 5, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Liz Packebusch Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (File No. 333-277682) Ladies and Gentlemen: Calumet, Inc. hereby respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-4 (Registration Statement No. 333-277682) be accelerated so that the Registration Statement will become effective on Friday, June 7, 2024, at 4:00 p.m., Eastern time, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Robert O. Hopkins of Gibson, Dunn & Crutcher LLP at (346) 718-6606. Sincerely, CALUMET, INC. By: /s/ Gregory J. Morical Gregory J. Morical Senior Vice President, General Counsel & Secretary cc: Hillary H. Holmes, Gibson, Dunn & Crutcher LLP Gerald M. Spedale, Gibson, Dunn & Crutcher LLP Robert O. Hopkins, Gibson, Dunn & Crutcher LLP