<SEC-DOCUMENT>0001437749-23-018201.txt : 20230623
<SEC-HEADER>0001437749-23-018201.hdr.sgml : 20230623
<ACCEPTANCE-DATETIME>20230623122018
ACCESSION NUMBER:		0001437749-23-018201
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
REFERENCES 429:			333-225054
FILED AS OF DATE:		20230623
DATE AS OF CHANGE:		20230623
EFFECTIVENESS DATE:		20230623

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAR PACIFIC HOLDINGS, INC.
		CENTRAL INDEX KEY:			0000821483
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				841060803
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-272857
		FILM NUMBER:		231036360

	BUSINESS ADDRESS:	
		STREET 1:		825 TOWN & COUNTRY LANE
		STREET 2:		SUITE 1500
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 899-4800

	MAIL ADDRESS:	
		STREET 1:		825 TOWN & COUNTRY LANE
		STREET 2:		SUITE 1500
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PAR PETROLEUM CORP/CO
		DATE OF NAME CHANGE:	20120907

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELTA PETROLEUM CORP/CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>parr20230622_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>As filed with the Securities and Exchange Commission on June 23, 2023. </b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 9pt; text-align: right;"><b>Registration No. 333-</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 9pt; text-align: right;">&nbsp;</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>UNITED STATES</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Washington, D.C. 20549</b></p>

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<p style="font-family:Times New Roman;font-size:18pt;font-variant:normal;text-align:center;margin:0pt;"><b>FORM S-8</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>REGISTRATION STATEMENT</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>UNDER</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>THE SECURITIES ACT OF 1933</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;text-indent:18pt;">&nbsp;</p>

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<p style="font-family:Times New Roman;font-size:18pt;font-variant:normal;text-align:center;margin:0pt;"><b>PAR PACIFIC HOLDINGS, INC.</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Exact name of registrant as specified in its charter)</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;text-indent:18pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Delaware</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(State or Other Jurisdiction</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">of Incorporation or Organization)</p>
			</td>
			<td style="vertical-align:top;width:33.3%;">&nbsp;</td>
			<td style="vertical-align:top;width:33.3%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>84-1060803</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(I.R.S. Employer</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Identification No.)</p>
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			<td colspan="3" style="vertical-align:top;width:100%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>825 Town &amp; Country Lane, Suite 1500</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Houston, Texas 77024</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Address of Principal Executive Offices) (Zip Code)</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;text-indent:18pt;">&nbsp;</p>

<hr style="text-align: center; height: 1px; color: #000000; background-color: #000000; width: 25%; border: none; margin: 3pt auto">
<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;text-indent:18pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;text-indent:18pt;"><b>Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan</b>&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Full Title of the Plan)</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<hr style="text-align: center; height: 1px; color: #000000; background-color: #000000; width: 25%; border: none; margin: 3pt auto">
<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Name, Address and Telephone</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Number of Agent for Service:</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Jeffrey R. Hollis</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Senior Vice President, General Counsel &amp; Secretary</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Par Pacific Holdings, Inc.</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>825 Town &amp; Country Lane, Suite 1500</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Houston, Texas 77024</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(281) 899-4800</b></p>
			</td>
			<td style="vertical-align:top;width:51.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Copy of Communications to:</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>E. James Cowen</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Adam K. Nalley</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Porter Hedges LLP</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>100 Main Street, 36</b><b><sup style="vertical-align:top;line-height:120%;">th</sup></b><b>&nbsp;Floor</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Houston, Texas 77002</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(713) 226-6649</b></p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;text-indent:18pt;">&nbsp;</p>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:27pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and "emerging growth company" in Rule 12b-2 of the Exchange Act.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:27pt;">&nbsp;</p>

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			<td style="width: 60%; padding: 0pt; margin: 0pt; text-indent: 27pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Large accelerated filer &#9746;&nbsp;&nbsp;</td>
			<td style="width: 40%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Accelerated filer &#9744;</td>
		</tr>
		<tr style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<td style="padding: 0pt; margin: 0pt; text-indent: 27pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 60%;">Non-accelerated filer &#9744;&nbsp;</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 40%;">Smaller reporting company &#9744;</td>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 60%;">&nbsp;</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 40%;">Emerging growth company &#9744;</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:27pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>EXPLANATORY NOTE</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:25pt;">This Registration Statement on Form S-8 registers an additional 300,000 shares of the common stock of Par Pacific Holdings, Inc. (&#8220;Registrant&#8221;) under the Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan, as amended, which are the same class as those shares of common stock registered under the Registrant&#8217;s Registration Statement on Form&nbsp;S-8&nbsp;filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on May 18, 2018 (File No. 333-225054) (the &#8220;Prior Registration Statement&#8221;).&nbsp;Pursuant to General Instruction&nbsp;E of Form&nbsp;S-8, the contents of the Prior Registration Statement are hereby incorporated by reference.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 8. Exhibits.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Exhibit</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>No.</b></p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><u>Description</u></b></p>
			</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">4.1</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/821483/000119312518168186/d588799dex42.htm" style="-sec-extract:exhibit;">Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan. Incorporated by reference to Exhibit 4.2 to the Registrant&#8217;s Registration Statement on Form S-8 filed with the Commission on May 18, 2018.</a></p>
			</td>
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			<td style="vertical-align:top;width:8.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">&nbsp;4.2</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/821483/000143774923007641/parr20230316_def14a.htm" style="-sec-extract:exhibit;">Amendment to Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan. Incorporated by reference to Exhibit A to the Registrant&#8217;s Definitive Proxy Statement on Schedule 14A filed with the Commission on March 23, 2023.</a></p>
			</td>
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			<td style="vertical-align:top;width:8.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">*5.1</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="ex_537215.htm" style="-sec-extract:exhibit;">Opinion of Porter Hedges LLP with respect to the legality of the securities.</a></p>
			</td>
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			<td style="vertical-align:top;width:8.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">*23.1</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="ex_537216.htm" style="-sec-extract:exhibit;">Consent of Deloitte &amp; Touche LLP.</a></p>
			</td>
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			<td style="vertical-align:top;width:8.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">*23.2</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="ex_537215.htm" style="-sec-extract:exhibit;">Consent of Porter Hedges LLP (included in Exhibit 5.1).</a></p>
			</td>
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			<td style="vertical-align:top;width:8.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">*24.1</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="#poa" style="-sec-extract:exhibit;">Power of Attorney (included on signature page of this registration statement).</a></p>
			</td>
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			<td style="vertical-align:top;width:8.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;">*107.1</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:88.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="ex_537217.htm" style="-sec-extract:exhibit;">Calculation of Filing Fee Tables</a></p>
			</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;text-indent:27pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">* Filed herewith.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<div class="PGNUM" style="text-align: center; width: 100%">&nbsp;</div>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SIGNATURES</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Houston, State of Texas, on this 23<sup style="vertical-align:top;line-height:120%;">rd</sup> day of June, 2023.</p>

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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;"><b>PAR PACIFIC HOLDINGS, INC.</b></p>
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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">By: </font></p>
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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">/s/&nbsp;</font>William Pate</p>
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			<p style="margin: 0px 0pt 0px 18pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">William Pate</p>
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			<p style="margin: 0px 0pt 0px 18pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Chief Executive Officer</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><a id="poa" name="poa" title="poa"></a>POWER OF ATTORNEY</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints William Pate, William Monteleone and Jeffrey R. Hollis, and each of them, either of whom may act without joinder of the other, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any or all pre- and post-effective amendments and supplements to this registration statement, and to file the same, or cause to be filed the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto such attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, and each of them, or the substitute or substitutes of either of them, may lawfully do or cause to be done by virtue hereof.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><u>Date</u></b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ William Pate</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Chief Executive Officer and Director</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">William Pate</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(Principal Executive Officer)</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Shawn Flores</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Senior Vice President and Chief Financial Officer</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Shawn Flores</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(Principal Financial Officer)</p>
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			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Ivan Guerra</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Chief Accounting Officer</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Ivan Guerra</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">(Principal Accounting Officer)</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ William Monteleone</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">President and Director</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">William Monteleone</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Robert S. Silberman</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Chairman of the Board</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Robert S. Silberman</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="vertical-align: top; width: 28.5%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Melvyn N. Klein</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Chairman Emeritus</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Melvyn N. Klein</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Curtis Anastasio</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Curtis Anastasio</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Anthony Chase</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Anthony Chase</p>
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			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Timothy Clossey</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
			</td>
		</tr>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Timothy Clossey</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Phillip Davidson</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
			</td>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Philip Davidson</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
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			<td style="vertical-align: top; width: 28.5%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Walter A. Dods, Jr.</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
			</td>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Walter A. Dods, Jr.</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Katherine Hatcher</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
			</td>
		</tr>
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			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Katherine Hatcher</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Patricia Martinez</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Patricia Martinez</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">&nbsp;</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">/s/ Aaron Zell</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:top;width:18.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:28.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Aaron Zell</p>
			</td>
			<td style="vertical-align:top;width:2.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.6%;">&nbsp;</td>
		</tr>

</table>

<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;">&nbsp;</p>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex_537215.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;text-indent:45pt;">EXHIBIT 5.1</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">[Porter Hedges LLP Letterhead]</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">June 23, 2023</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Par Pacific Holdings, Inc.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">825 Town &amp; Country Lane, Suite 1500<br>
Houston, Texas 77024</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 36pt;">&nbsp;</td>
			<td style="width: 36pt;">
			<p style="margin: 0pt; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Re:</p>
			</td>
			<td style="width: auto;">
			<p style="margin: 0pt; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Par Pacific Holdings, Inc. Registration Statement on Form S-8; Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">We have acted as counsel to Par Pacific Holdings, Inc., a Delaware corporation (the &#8220;Company&#8221;), in connection with the preparation for filing with the Securities and Exchange Commission (the &#8220;Commission&#8221;) of a Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;). The Registration Statement relates to the registration of an additional 300,000 shares (the &#8220;Shares&#8221;) of the Company&#8217;s common stock, par value $0.01 per share (the &#8220;Common Stock&#8221;), issuable pursuant to the Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan, as amended pursuant to the Amendment to the Par Pacific Holdings, Inc. 2018 Employee Stock Purchase Plan (collectively, the &#8220;Plan&#8221;).</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">We have examined the Plan and such corporate records, documents, instruments and certificates of the Company, and have reviewed such questions of law as we have deemed necessary, relevant or appropriate to enable us to render the opinion expressed herein. In such examination, we have assumed without independent investigation the authenticity of all documents submitted to us as originals, the genuineness of all signatures, the legal capacity of all natural persons, and the conformity of any documents submitted to us as copies to their respective originals. As to certain questions of fact material to this opinion, we have relied without independent investigation upon statements or certificates of public officials and officers of the Company.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Based upon such examination and review, we are of the opinion that the Shares have been duly and validly authorized and will, upon issuance and delivery as contemplated by the Plan, be validly issued, fully paid and nonassessable outstanding shares of Common Stock.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The opinion set forth above is limited in all respects to matters of the General Corporation Law of the State of Delaware.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">This Firm consents to the filing of this opinion as an exhibit to the Registration Statement. In giving this consent, we do not admit that this Firm is in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">This opinion is rendered on the date hereof and we disclaim any duty to advise you regarding any changes in the matters addressed herein.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">&nbsp;</p>

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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 50%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt;">Very truly yours,</p>

			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt;">/s/ Porter Hedges LLP</p>

			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt;">PORTER HEDGES LLP</p>
			</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex_537216.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 9pt; text-align: right;"><b>Exhibit 23.1</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Consent of Independent Registered Public Accounting Firm</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated February 27, 2023, relating to the financial statements of Par Pacific Holdings, Inc. and the effectiveness of Par Pacific Holdings, Inc.'s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Par Pacific Holdings, Inc. for the year ended December 31, 2022.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">/s/ DELOITTE&nbsp;&amp; TOUCHE LLP</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Houston, Texas</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">June 23, 2023</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 9pt; text-align: right;">&nbsp;</p>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex_537217.htm
<DESCRIPTION>EXHIBIT FILING FEES
<TEXT>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 9pt; text-align: right;"><b>Exhibit 107.1</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Calculation of Filing Fee Tables</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Form S-8</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Form Type)</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Par Pacific Holdings, Inc.</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Exact Name of Registrant as Specified in its Charter)</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;"><u>Table 1: Newly Registered Securities</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;">

		<tr>
			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: top; width: 8.7%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 6.7%; border-right: 1px solid black; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Security Type</p>
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			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 6.7%; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Security Class Title</p>
			</td>
			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: top; width: 8.9%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Fee Calculation or Carry Forward Rule</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.2%; border-right: 1px solid black; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Amount Registered</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.5%; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Proposed Maximum Offering Price Per Unit</p>
			</td>
			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: top; width: 8.1%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Maximum Aggregate Offering Price</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 4.4%; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Fee Rate</p>
			</td>
			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: top; width: 8.9%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Amount of Registration Fee</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Carry Forward Form Type</p>
			</td>
			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: top; width: 7.4%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Carry Forward File Number</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-top: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Carry Forward Initial effective date</p>
			</td>
			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: top; width: 8.9%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward</p>
			</td>
		</tr>
		<tr>
			<td colspan="13" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 99.2%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 242pt;">Newly Registered Securities</p>
			</td>
		</tr>
		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.7%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 7pt;">Fees to Be</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 7pt;">Paid</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 6.7%; border-right: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Equity</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:6.7%;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">Common Stock, par value $0.01 per share</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 23pt;">457(c) and 457(h))</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.2%; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 22pt;text-indent:-12pt;">300,000(1)</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.5%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$23.67(2)</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.1%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$7,101,000</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:4.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">0.00011020</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$782.53</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
		</tr>
		<tr>
			<td colspan="13" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 99.2%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 242pt;">Carry Forward Securities</p>
			</td>
		</tr>
		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.7%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Carry</p>

			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Forward Securities</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 6.7%; border-right: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:6.7%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-left: 1px solid black; border-right: 1px solid black;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.2%; border-right: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.1%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:4.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.7%; border-left: 1px solid black; border-right: 1px solid black;">&nbsp;</td>
			<td colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 30.4%; border-right: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Total Offering Amounts</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.1%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$7,101,000</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:4.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$782.53</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.7%; border-left: 1px solid black; border-right: 1px solid black;">&nbsp;</td>
			<td colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 30.4%; border-right: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Total Fees Previously Paid</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.1%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:4.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$0</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.7%; border-left: 1px solid black; border-right: 1px solid black;">&nbsp;</td>
			<td colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 30.4%; border-right: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Total Fee Offsets</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.1%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:4.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$0</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.7%; border-left: 1px solid black; border-right: 1px solid black;">&nbsp;</td>
			<td colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 30.4%; border-right: 1px solid black;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">Net Fee Due</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.1%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:4.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 1pt;">$782.53</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 7.4%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:7.4%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 8.9%; border-right: 1px solid black; border-left: 1px solid black;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;font-family:Times New Roman;font-size:10pt;">

		<tr>
			<td style="width:36pt;">&nbsp;</td>
			<td style="vertical-align:top;width:18pt;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(1)</p>
			</td>
			<td style="vertical-align:top;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Pursuant to Rule 416 of the Securities Act of 1933, also covers such additional number of shares as may be required in the event of a stock dividend, stock split, recapitalization or other similar event.</p>
			</td>
		</tr>

</table>

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			<td style="width:36pt;">&nbsp;</td>
			<td style="vertical-align:top;width:18pt;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(2)</p>
			</td>
			<td style="vertical-align:top;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and (h) of the Securities Act of 1933 and based on the average of the high and low prices of a share of the registrant&#8217;s Common Stock as reported on the New York Stock Exchange on June 20, 2023.</p>
			</td>
		</tr>

</table>

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