<SEC-DOCUMENT>0001552797-24-000034.txt : 20240605
<SEC-HEADER>0001552797-24-000034.hdr.sgml : 20240605
<ACCEPTANCE-DATETIME>20240503172601
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001552797-24-000034
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240503

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Delek Logistics Partners, LP
		CENTRAL INDEX KEY:			0001552797
		STANDARD INDUSTRIAL CLASSIFICATION:	PIPE LINES (NO NATURAL GAS) [4610]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				455379027
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		310 SEVEN SPRINGS WAY
		STREET 2:		SUITE 500
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
		BUSINESS PHONE:		6157716701

	MAIL ADDRESS:	
		STREET 1:		310 SEVEN SPRINGS WAY
		STREET 2:		SUITE 500
		CITY:			BRENTWOOD
		STATE:			TN
		ZIP:			37027
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="icf3dc66d210246b9803c266ce42c4086_1"></div><div style="min-height:57.6pt;width:100%"><div style="text-align:justify"><font><br></font></div></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Delek Logistics Partners, LP</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">310 Seven Springs Way</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Suite 500</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Brentwood, Tennessee 37027</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">(615)&#160;771-6701</font></div><div style="margin-top:6pt;text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">May 3, 2024</font></div><div style="text-align:center"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%;text-decoration:underline">VIA EDGAR</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">United States Securities and Exchange Commission</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Office of Energy &#38; Transportation</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">100 F Street, NE</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Attention&#58; Cheryl Brown</font></div><div style="text-align:justify"><font><br></font></div><div style="padding-left:36pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Re&#58;&#160;&#160;&#160;&#160;Delek Logistics Partners, L.P.</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">&#160;&#160;&#160;&#160;Registration Statement on Form S-3</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">&#160;&#160;&#160;&#160;Filed on April 25, 2024</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">&#160;&#160;&#160;&#160;File No. 333-278939</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Ladies and Gentlemen&#59;</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">In accordance with Rule 461 under the Securities Act of 1933, as amended, Delek Logistics Partners, LP, a Delaware limited partnership (the &#8220;Partnership&#8221;), respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4&#58;00 p.m., Eastern Time, on Tuesday, May 7, 2024, or as soon thereafter as is practicable.</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Please contact Stephen Hinton of Bradley Arant Boult Cummings LLP, the Partnership&#8217;s legal counsel, at (615) 244-2582, if you have any questions or concerns regarding this matter. Thank you in advance for your assistance.</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font><br></font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Sincerely,</font></div><div style="padding-left:216pt;text-align:justify"><font><br></font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">DELEK LOGISTICS PARTNERS, LP</font></div><div style="padding-left:216pt;text-align:justify"><font><br></font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-style:italic;font-weight:400;line-height:120%">By&#58; Delek Logistics GP, LLC, its general partner</font></div><div style="padding-left:216pt;text-align:justify"><font><br></font></div><div style="padding-left:216pt;text-align:justify"><font><br></font></div><div style="padding-left:216pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">By&#58; </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Denise McWatters</font></div><div style="padding-left:238.5pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Name&#58; Denise McWatters</font></div><div style="padding-left:265.5pt;text-indent:-27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Title&#58; Executive Vice President, General Counsel and Secretary</font></div><div style="padding-left:265.5pt;text-indent:-27pt"><font><br></font></div><div style="padding-left:265.5pt;text-indent:-27pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">cc&#58; &#160;&#160;&#160;&#160;Stephen Hinton, Bradley Arant Boult Cummings LLP</font></div><div style="height:68.4pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-top:6pt"><font><br></font></div></div></div></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
