<SEC-DOCUMENT>0001193125-23-279903.txt : 20240131
<SEC-HEADER>0001193125-23-279903.hdr.sgml : 20240131
<ACCEPTANCE-DATETIME>20231117171228
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-279903
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Green Plains Inc.
		CENTRAL INDEX KEY:			0001309402
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				841652107
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1811 AKSARBEN DRIVE
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68106
		BUSINESS PHONE:		402-884-8700

	MAIL ADDRESS:	
		STREET 1:		1811 AKSARBEN DRIVE
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68106

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Green Plains Renewable Energy, Inc.
		DATE OF NAME CHANGE:	20100106

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREEN PLAINS RENEWABLE ENERGY, INC.
		DATE OF NAME CHANGE:	20060314

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Green Plains Renewable Energy, Inc.
		DATE OF NAME CHANGE:	20041123
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">811 Main Street, Suite 3700</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">Houston, TX 77002</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">Tel:&nbsp;+1.713.546.5400&nbsp;Fax:&nbsp;+1.713.546.5401</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">www.lw.com</P> <P STYLE="font-size:4pt; margin-top:0pt; margin-bottom:0pt" align="left">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Arial" ALIGN="justify">FIRM / AFFILIATE OFFICES</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Austin</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Milan</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Beijing</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Munich</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Boston</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">New York</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Brussels</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Orange County</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:7pt">
<TD VALIGN="bottom" ROWSPAN="2"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:Arial">November&nbsp;17, 2023</P></TD>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Century City</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Chicago</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Dubai</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Paris</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Riyadh</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">San Diego</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">D&uuml;sseldorf</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">San Francisco</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Frankfurt</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Seoul</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Hamburg</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Silicon Valley</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Hong Kong</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Singapore</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Houston</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Tel Aviv</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">London</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Tokyo</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Los Angeles</P></TD>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Washington, D.C.</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:7pt; font-family:Arial">Madrid</P></TD>
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</TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">United States Securities
and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">Office of Industrial
Applications and Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>Attention:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B></B>Daniel Duchovny </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left">Jessica Ansart </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left">Abby Adams </P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>Green Plains Inc. </B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>Filed October&nbsp;16, 2023 </B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-275007</FONT> </B></P></TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>Schedule <FONT STYLE="white-space:nowrap">13E-3</FONT> filed by Green Plains Partners LP et al.
</B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>Filed October&nbsp;16, 2023 </B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;005-88912</FONT> </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">To the addressees set forth above: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:Arial" ALIGN="justify">On behalf of
Green Plains Inc. (&#147;<B><I>GPRE</I></B>&#148;) and Green Plains Partners LP (&#147;<B><I>GPP</I></B>&#148;), set forth below are responses to the comments received from the staff of the Division of Corporation Finance (the
&#147;<B><I>Staff</I></B>&#148;) of the United States Securities and Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) by letter dated November&nbsp;6, 2023 (the &#147;<B><I>Staff Letter</I></B>&#148;), with respect to
(i)&nbsp;GPRE&#146;s Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4,</FONT> filed with the Commission on October&nbsp;16, 2023 (the &#147;<B><I>Registration Statement</I></B>&#148;), and (ii)&nbsp;GPP&#146;s Schedule <FONT
STYLE="white-space:nowrap">13E-3,</FONT> filed with the Commission on October&nbsp;16, 2023 (the &#147;<B><I>Schedule <FONT STYLE="white-space:nowrap">13E-3</FONT></I></B>&#148;). Concurrently with the submission of this letter, we are filing
Amendment No.&nbsp;1 to the Registration Statement (the &#147;<B><I>Amended Registration Statement</I></B>&#148;) and Amendment No.&nbsp;1 to the Schedule <FONT STYLE="white-space:nowrap">13E-3</FONT> (the &#147;<B><I>Amended Schedule <FONT
STYLE="white-space:nowrap">13E-3</FONT></I></B>&#148;), via EDGAR submission. </P>
</DIV></Center>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">November 17, 2023 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">Page 2 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="justify">


<IMG SRC="g565409g1115134414120.jpg" ALT="LOGO">
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:Arial" ALIGN="justify">For your convenience, each response is prefaced by the exact text of the Staff&#146;s
corresponding comment in the Staff Letter in bold, italicized text. All references to page numbers and captions correspond to the Amended Registration Statement or the Amended Schedule <FONT STYLE="white-space:nowrap">13E-3,</FONT> as applicable,
unless otherwise specified. All capitalized terms used but not defined herein have the meanings assigned to such terms in the Amended Registration Statement or the Amended Schedule <FONT STYLE="white-space:nowrap">13E-3,</FONT> as applicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Summary Term Sheet, page 1 </U></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>1.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>Please prominently disclose the information required by Items 7, 8 and 9 of Schedule <FONT
STYLE="white-space:nowrap">13E-3</FONT> in a &#147;Special Factors&#148; section in the front of the proxy statement/prospectus and caption the disclosure as such. Refer to Rule <FONT STYLE="white-space:nowrap">13a-3(e)(1)(ii).</FONT> In this
respect, ensure that the Special Factors appear immediately after the Summary Term Sheet and <FONT STYLE="white-space:nowrap">re-locate</FONT> the sections relating to financial information, market price information, risk factors, forward-looking
statements, information about the companies and written consents of GPP Limited Partners. Also, revise the Summary Term Sheet and Q&amp;A sections to shorten them significantly and to avoid duplication. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company respectfully acknowledges the Staff&#146;s comment and has revised the Registration Statement accordingly.
Please see pages 1 through 56 of the Amended Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>GPRE Parties&#146; Position as to the Fairness of the Merger, page 44 </U></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>Refer to the third paragraph in this section. Please revise to explain how the GPRE Parties were able to reach
their fairness determination based, in part, on the requirement that transaction receive the affirmative vote or written consent of the holders of a majority of the outstanding GPP Common Units when such approval was certain given the support
agreement executed by the GPRE Parties that required the GPRE Parties to provide their consent to the transaction. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company respectfully acknowledges the Staff&#146;s comment and has revised the disclosure on page 20 of the Amended
Registration Statement. The Company supplementally advises the Staff that the likelihood of the Merger&#146;s completion was a material consideration for the GPRE Parties because of the potential harm and disruption to the Company, GPP and their
employees if the Merger was ultimately not consummated or if it was unduly delayed. Accordingly, the GPRE Parties considered as a material factor, in reaching their fairness determination, the likelihood that the Merger would be completed. The
obligation of the Support Parties to vote or cause to be voted all of the GPP Common Units beneficially owned by them in support of the Merger Agreement was a factor in the GPRE Parties&#146; fairness determination. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial" ALIGN="center">2 </P>

</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">November 17, 2023 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">Page 3 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="justify">


<IMG SRC="g565409g1115134414120.jpg" ALT="LOGO">
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Approval of the Conflicts Committee and the GP Board and the Reasons for their Approvals, page 46 </U></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>3.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>We note your statement on page 52 indicating that the terms of the Merger Agreement, including the Merger
Consideration, were determined as a result of arms&#146; length negotiations between GPRE and the Conflicts Committee. Please delete the reference to <FONT STYLE="white-space:nowrap">&#147;arm&#146;s-length</FONT> negotiations&#148; as such
reference is inappropriate in a going private transaction by affiliates. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company
respectfully acknowledges the Staff&#146;s comment and has revised the Registration Statement accordingly. Please see pages 27 through 28 of the Amended Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Special Factors </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Unaudited Financial Projections of GPRE and GPP, page 53
</U></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>4.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>We note your disclosure on page 54 that GPRE management made numerous material assumptions with respect to
GPRE&#146;s and GPP&#146;s businesses in the preparation of financial projections. Please revise disclosure here to describe the actual material assumptions and any material quantitative information relating thereto, including, for example,
assumptions regarding trends and uncertainties in the items identified on page 54 (commodity pricing, market environment, demand for GPRE and GPP products and services, assumed amounts and nature of future capital expenditures, terms of certain
existing contracts, use of cash flows generated by the businesses, and other general business, market and industry assumptions). Please also clarify whether any assumptions were made with respect to macroeconomic factors, such as low interest rates.
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company respectfully acknowledges the Staff&#146;s comment and has revised the
Registration Statement accordingly. Please see pages 30 through 31 of the Amended Registration Statement. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>5.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>Please revise this section to disclose the full projections rather than &#147;certain summarized unaudited
prospective financial and operating information&#148; for each of GPP and GPRE. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The
Company respectfully acknowledges the Staff&#146;s comment and advises the Staff that the Company has revised the Registration Statement to include additional unaudited prospective financial and operating information for each of GPP and GPRE in the
Amended Registration Statement, including total revenue, cost of goods sold, selling, general and administrative expense, operating and maintenance expenses, and net debt. Please see pages 32 through 33 of the Amended Registration Statement.
Management prepared certain additional prospective financial and operating information, including prospective financial and operating information by business segment; however, the preparation of the segmented financial information involved a
significant amount of management judgments and assumptions, and management does not view the individual results of GPRE&#146;s operating segments as helpful or beneficial to the GPP Unitholders. The Company believes that the prospective financial
and operating information included in the Amended Registration Statement reflects all of the material information that was relied upon by GPRE and the Conflicts Committee in evaluating the transaction and no additional estimated or projected
financial information was materially relevant to the analysis of the Merger. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial" ALIGN="center">3 </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
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<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">November 17, 2023 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">Page 4 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="justify">


<IMG SRC="g565409g1115134414120.jpg" ALT="LOGO">
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Opinion of Evercore&#151;Financial Advisor to the Conflicts Committee, page 60 </U></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>6.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>Please revise to disclose the data underlying the results described in this section. For example, disclose
(i)&nbsp;the enterprise value for Peer Group Trading Analysis, including GPP, (ii)&nbsp;the EBITDA multiples with respect to the Precedent M&amp;A Transaction Analysis and the company data to which you applied the multiple to arrive at the implied
per share equity values, and (iii)&nbsp;the premium data for each transaction in the Premiums Paid Analysis. Apply this comment also to the disclosure relating to the GPRE analyses. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company respectfully acknowledges the Staff&#146;s comment and has revised the Registration Statement accordingly.
Please see pages 42 through 48 of the Amended Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>The Support Agreement, page 93 </U></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>7.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>Please disclose the name and number of GPP Units held by each party to the support agreement. On a related note,
please file Schedule A to the support agreement in an unredacted form, or provide us your analysis supporting your decision to redact the information. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company respectfully acknowledges the Staff&#146;s comment and has revised the Registration Statement to disclose
the name and number of GPP Units held by each party to the Support Agreement. Please see page 92 of the Amended Registration Statement. The Company has also filed an unredacted form of the Support Agreement as Exhibit 10.1 to the Amended
Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial"><U>Where You Can Find More Information, page 130 </U></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>8.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="justify"><B><I>Note that neither Rule <FONT STYLE="white-space:nowrap">13e-3</FONT> nor Schedule
<FONT STYLE="white-space:nowrap">13E-3</FONT> permit general &#147;forward incorporation&#148; of documents to be filed in the future. Rather, you must specifically amend your document to specifically list any such filings. Please revise.
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:12pt; font-family:Arial" ALIGN="justify"><B>Response</B>: The Company respectfully acknowledges the Staff&#146;s comment and has revised the
Registration Statement accordingly. Please see page 129 of the Amended Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Arial" ALIGN="center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:Arial" ALIGN="justify">Please do not hesitate to contact me at (713) <FONT STYLE="white-space:nowrap">546-7420</FONT> with any questions regarding this
correspondence. Thank you in advance for your cooperation in connection with this matter. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial" ALIGN="center">4 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">November 17, 2023 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Arial" ALIGN="justify">Page 5 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="justify">


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 <DIV ALIGN="right">
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<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"><FONT STYLE="font-family:Arial; ">Sincerely,</FONT></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"><FONT STYLE="font-family:Arial; "><U>/s/ Ryan J. Maierson</U></FONT></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial">Ryan J. Maierson</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:12pt; font-family:Arial">of LATHAM&nbsp;&amp; WATKINS LLP</P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left">Michelle S. Mapes, Green Plains Inc./Green Plains Partners LP </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left">Thomas G. Brandt, Latham&nbsp;&amp; Watkins LLP </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left">Tull R. Florey, Gibson, Dunn&nbsp;&amp; Crutcher LLP </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Arial; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Arial; " ALIGN="left">Hillary H. Holmes, Gibson, Dunn&nbsp;&amp; Crutcher LLP </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Arial" ALIGN="center">5 </P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
