<SEC-DOCUMENT>0001193125-18-296499.txt : 20181109
<SEC-HEADER>0001193125-18-296499.hdr.sgml : 20181109
<ACCEPTANCE-DATETIME>20181010100708
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-296499
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sunoco LP
		CENTRAL INDEX KEY:			0001552275
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS) [5172]
		IRS NUMBER:				300740483
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231
		BUSINESS PHONE:		(832) 234-3600

	MAIL ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Susser Petroleum Partners LP
		DATE OF NAME CHANGE:	20120614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Allied Energy Co LLC
		CENTRAL INDEX KEY:			0001609512
		IRS NUMBER:				630945745
		STATE OF INCORPORATION:			AL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		180 STATE STREET
		STREET 2:		SUITE 225
		CITY:			SOUTHLAKE
		STATE:			TX
		ZIP:			76092
		BUSINESS PHONE:		817-865-5830

	MAIL ADDRESS:	
		STREET 1:		180 STATE STREET
		STREET 2:		SUITE 225
		CITY:			SOUTHLAKE
		STATE:			TX
		ZIP:			76092

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Direct Fuels LLC
		CENTRAL INDEX KEY:			0001609514
		IRS NUMBER:				432007115
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		180 STATE STREET
		STREET 2:		SUITE 225
		CITY:			SOUTHLAKE
		STATE:			TX
		ZIP:			76092
		BUSINESS PHONE:		817-865-5830

	MAIL ADDRESS:	
		STREET 1:		180 STATE STREET
		STREET 2:		SUITE 225
		CITY:			SOUTHLAKE
		STATE:			TX
		ZIP:			76092

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Stripes LLC
		CENTRAL INDEX KEY:			0001375453
		IRS NUMBER:				742980957
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231
		BUSINESS PHONE:		832-234-3600

	MAIL ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	S Interests Management Company, LLC
		DATE OF NAME CHANGE:	20060914

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sunmarks, LLC
		CENTRAL INDEX KEY:			0001689850
		IRS NUMBER:				232608837
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19073
		BUSINESS PHONE:		215-977-3533

	MAIL ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19073

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sunoco, LLC
		CENTRAL INDEX KEY:			0001678592
		IRS NUMBER:				464151222
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19073
		BUSINESS PHONE:		215-977-3533

	MAIL ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19073

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sunoco Finance Corp.
		CENTRAL INDEX KEY:			0001678598
		IRS NUMBER:				473415419
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231
		BUSINESS PHONE:		215-977-3533

	MAIL ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sunoco Property Co LLC
		CENTRAL INDEX KEY:			0001752770
		IRS NUMBER:				900866975
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231
		BUSINESS PHONE:		214-981-0700

	MAIL ADDRESS:	
		STREET 1:		8020 PARK LANE, SUITE 200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ETC M-A Acquisition LLC
		CENTRAL INDEX KEY:			0001752773
		IRS NUMBER:				300794569
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8111 WESTCHESTER DRIVE, SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75225
		BUSINESS PHONE:		214-981-0700

	MAIL ADDRESS:	
		STREET 1:		8111 WESTCHESTER DRIVE, SUITE 600
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aloha Petroleum LLC
		CENTRAL INDEX KEY:			0001665592
		IRS NUMBER:				474277565
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19073
		BUSINESS PHONE:		215 977 3533

	MAIL ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19073

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aloha Petroleum, Ltd.
		CENTRAL INDEX KEY:			0001666260
		IRS NUMBER:				990170854
		STATE OF INCORPORATION:			HI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19703
		BUSINESS PHONE:		215-977-3533

	MAIL ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sunoco Retail LLC
		CENTRAL INDEX KEY:			0001666779
		IRS NUMBER:				811141412
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19703
		BUSINESS PHONE:		215-977-3533

	MAIL ADDRESS:	
		STREET 1:		3801 WEST CHESTER PIKE
		CITY:			NEWTOWN SQUARE
		STATE:			PA
		ZIP:			19703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SUNOCO LP </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SUNOCO FINANCE CORP. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>8111 Westchester Drive, Suite 400 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Dallas, Texas 75225 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;10, 2018
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Via EDGAR </U></I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and
Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F
Street, N.E., Mail Stop 4628 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-4628 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Sunoco LP and Sunoco Finance Corp.</B> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4,</FONT> File <FONT STYLE="white-space:nowrap">No.&nbsp;333-227607</FONT>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to
Rule 461 promulgated under the Securities Act of 1933, as amended, Sunoco LP, a Delaware limited partnership (the &#147;<B><I>Partnership</I></B>&#148;), and Sunoco Finance Corp., a Delaware corporation (&#147;<B><I>Finance Corp</I></B>.&#148; and,
together with the Partnership, the &#147;<B><I>Issuers</I></B>&#148;), hereby request acceleration of the effective time of the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (File
<FONT STYLE="white-space:nowrap">No.&nbsp;333-227607),</FONT> to October&nbsp;12, 2018 at 10:00 a.m., Eastern Time, or as soon thereafter as practicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions, please call Kevin M. Richardson of Latham&nbsp;&amp; Watkins LLP at (713)
<FONT STYLE="white-space:nowrap">546-7415.&nbsp;&nbsp;&nbsp;&nbsp;</FONT> </P>
</DIV></Center>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="12%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Sunoco LP</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Sunoco GP LLC, its general partner</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Marci K. Donnelly</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Marci K. Donnelly</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Associate General Counsel and Secretary</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Sunoco Finance Corp.</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Marci K. Donnelly</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Marci K. Donnelly</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Associate General Counsel and Secretary</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Marci K. Donnelly, Sunoco LP </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Debbie P. Yee, Latham&nbsp;&amp; Watkins LLP </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Kevin M. Richardson, Latham&nbsp;&amp; Watkins LLP </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Acceleration Request Letter </P>
</DIV></Center>

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