<SEC-DOCUMENT>0001213900-23-058456.txt : 20230822
<SEC-HEADER>0001213900-23-058456.hdr.sgml : 20230822
<ACCEPTANCE-DATETIME>20230720141644
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-058456
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230720

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ONEOK INC /NEW/
		CENTRAL INDEX KEY:			0001039684
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION & DISTRIBUTION [4923]
		IRS NUMBER:				731520922
		STATE OF INCORPORATION:			OK
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 WEST 5TH ST
		CITY:			TULSA
		STATE:			OK
		ZIP:			74103
		BUSINESS PHONE:		9185887000

	MAIL ADDRESS:	
		STREET 1:		100 WEST 5TH ST
		CITY:			TULSA
		STATE:			OK
		ZIP:			74103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WAI INC
		DATE OF NAME CHANGE:	19970519
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ONEOK, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">100 West Fifth Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tulsa, OK 74103</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">July 20, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission<BR>
Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Energy &amp; Transportation<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 48px; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 48px; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ONEOK, Inc.<BR>
    Registration Statement on Form&nbsp;S-4</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Filed June 20, 2023, as amended<BR>
    File No.&nbsp;333-272758</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to Rule&nbsp;461 under the Securities Act
of 1933, as amended, ONEOK, Inc. (the &ldquo;<B><I>Company</I></B>&rdquo;) hereby requests acceleration of the effective date of the above
referenced Registration Statement to 4:00 p.m., Eastern Time, on July 24, 2023, or as soon thereafter as practicable, or at such other
time as the Company or its outside counsel, Kirkland&nbsp;&amp; Ellis LLP, request by telephone that such Registration Statement be declared
effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Please contact Anne G. Peetz of Kirkland&nbsp;&amp;
Ellis LLP at (713) 836-3711 or by email at anne.peetz@kirkland.com or Julian J. Seiguer of Kirkland&nbsp;&amp; Ellis LLP at (713) 836-3334
or by email at julian.seiguer@kirkland.com, as soon as the registration statement has been declared effective, or if you have any other
questions or concerns regarding this matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">ONEOK, INC.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Walter S. Hulse III</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Walter S. Hulse III</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer, Treasurer and Executive Vice President, Investor Relations and Corporate Development</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: left">cc:</TD><TD STYLE="width: 20pt"></TD><TD STYLE="text-align: justify">Julian J. Seiguer, Kirkland &amp; Ellis LLP</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Anne G. Peetz, Kirkland &amp; Ellis LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Ryan J. Maierson, Latham &amp; Watkins LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Kevin M. Richardson, Latham &amp; Watkins LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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