<SEC-DOCUMENT>0000950123-11-011127.txt : 20110616
<SEC-HEADER>0000950123-11-011127.hdr.sgml : 20110616
<ACCEPTANCE-DATETIME>20110209172635
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-011127
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TESORO LOGISTICS LP
		CENTRAL INDEX KEY:			0001507615
		STANDARD INDUSTRIAL CLASSIFICATION:	PIPE LINES (NO NATURAL GAS) [4610]
		IRS NUMBER:				274151603
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		19100 RIDGEWOOD PARKWAY
		CITY:			SAN ANTONIO
		STATE:			TX
		ZIP:			78259
		BUSINESS PHONE:		210-626-6000

	MAIL ADDRESS:	
		STREET 1:		19100 RIDGEWOOD PARKWAY
		CITY:			SAN ANTONIO
		STATE:			TX
		ZIP:			78259
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Tesoro Logistics LP<BR>
19100 Ridgewood Parkway<BR>
San Antonio, Texas 78259-1828</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">February&nbsp;9, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Via EDGAR and Facsimile</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-4628

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Attn:</TD>
    <TD>&nbsp;</TD>
    <TD>H. Roger Schwall, Assistant Director<BR>
Division of Corporation Finance</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="right"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Tesoro Logistics LP</B><BR>
<B>Registration Statement on Form&nbsp;S-1</B><BR>
<B>File No.&nbsp;333-171525</B><BR>
<B>Filed January&nbsp;4, 2011</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set forth below are the responses of Tesoro Logistics LP, a Delaware limited partnership (&#147;<B>we</B>&#148;
or the &#147;<B>Partnership</B>&#148;), to comments received from the staff of the Division of Corporation Finance
(the &#147;<B>Staff</B>&#148;) of the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) by letter dated January
31, 2011 with respect to the Partnership&#146;s Form S-1 initially filed with the Commission on January
4, 2011, File No.&nbsp;333-171525 (the &#147;<B>Registration Statement</B>&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Concurrently with the submission of this letter, we have filed through EDGAR Amendment No.&nbsp;1
to the Registration Statement (&#147;<B>Amendment No.&nbsp;1</B>&#148;). For your convenience, we have hand delivered
four copies of this letter, as well as four copies of Amendment No.&nbsp;1 marked to show all changes
made since the initial filing of the Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For your convenience, each response is prefaced by the exact text of the Staff&#146;s corresponding
comment in bold text. All references to page numbers and captions correspond to Amendment No.&nbsp;1,
unless otherwise indicated.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Form&nbsp;S-1 Filed January&nbsp;4, 2011</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>General</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>To the extent applicable, please address for this filing the comments issued by the
Commission staff to Tesoro Corporation on December&nbsp;1, 2010 regarding Tesoro&#146;s annual report on
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2009. With</B></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 2

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>respect to our comments 2 and 3 in such letter, your response should not be limited to the
risk of oil spills involving tankers transporting crude oil, but should address the risk of
any spills in environmentally sensitive waters due to your operations on or near such
waters.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We have incorporated in our response, where applicable, Tesoro
Corporation&#146;s responses in its letters to the Commission&#146;s staff dated
December&nbsp;29, 2010 and February&nbsp;8, 2011.
In response to the Commission&#146;s comments 2 and 3 in its December&nbsp;1, 2010 letter
and comment 1 in its February&nbsp;2, 2011 letter, our response
differs from the response by Tesoro Corporation because our assets do not
include refinery assets near or adjacent to water, nor do or will we charter tankers. The
Registration Statement has been revised as set forth below:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Business: Environmental Regulation</U></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We have clarified and expanded our disclosure regarding our oil spill response plans in the
subsection &#147;Water&#148; on page 121 of our Registration Statement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Risk Factors</U></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We have provided additional disclosure regarding our risk of oil spills involving the
transportation of crude oil in the following Risk Factor on page 29 of our Registration
Statement, &#147;Our assets and operations are subject to federal, state, and local laws and
regulations and regulations relating to environmental protection and safety that could
require us to make substantial expenditures.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please provide complete responses, and where disclosure has changed, indicate precisely where
in the marked version of the amendment we will find your responsive changes. To the extent
comments on one section apply to similar disclosure elsewhere, please make corresponding
revisions to all affected areas. This will minimize the need for us to repeat similar
comments. Further, please provide updated disclosure with each amendment. For example, and
without limitation, please provide updated disclosure regarding your credit facility, the
required information regarding the independent member of the board of directors of your
general partner, and compensation programs for the directors and officers of your general
partner.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and, where applicable, have indicated
page numbers in the responses below where responsive changes have been made in the
Registration Statement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>With respect to the Partnership&#146;s credit facility, we acknowledge the Staff&#146;s comment and
respectfully advise the Staff that we are currently negotiating the terms of our credit
agreement with our lenders and that we expect to finalize those terms prior to commencement
of this offering. The Partnership hereby undertakes to update its disclosure to reflect the
material terms of the credit agreement once they have been agreed to.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 3

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>With respect to independent board members, our general partner&#146;s board of directors does not
yet have any independent members. Please see page 125 for a discussion of our plans to
appoint independent directors. With respect to compensation programs for the directors and
officers of the general partner, please see page 128 for a discussion of compensation for
non-employee directors. Additionally, the Partnership hereby undertakes to update its
disclosure to reflect any changes to the expected terms of its compensation arrangements and
programs for its directors and officers in future amendments.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>In the amended registration statement, fill in all blanks other than those that contain
information you are allowed to omit at the time of effectiveness pursuant to Rule&nbsp;430A.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and will undertake to provide in future
amendments all information in the Registration Statement that we are not entitled to omit
under Rule&nbsp;430A. We will allow sufficient time for the Staff to review our complete
disclosure and for us to respond to any comments that may result from the Staff&#146;s review
prior to the distribution of the preliminary prospectus.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You do not yet provide a range for the potential offering price per share. Because other,
related disclosure likely will be derived from the midpoint of the range, we remind you to
provide the range once it becomes available so that you will have time to respond to any
resulting staff comments.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and will include an estimated price
range on the cover page in a future amendment. We will allow sufficient time for the Staff
to review our complete disclosure and for us to respond to any comments that may result from
the Staff&#146;s review prior to the distribution of the preliminary prospectus.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Prior to printing and distributing the preliminary prospectus, please provide us with copies
of all artwork and any graphics you propose to include in the prospectus, as well as
accompanying captions, if any. We may have comments after reviewing these materials.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and will provide copies of all artwork
and any graphics we propose to include in the prospectus prior to distribution of the
preliminary prospectus. We will allow sufficient time for the Staff to review our complete
disclosure and for us to respond to any comments that may result from the Staff&#146;s review
prior to the distribution of the preliminary prospectus.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">6.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please submit to us on a supplemental basis all sales literature prior to first use. Once
you have submitted these materials, allow sufficient time to complete our review.</B></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 4

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment. We do not intend to use any sales
literature; rather our intent is only to use the preliminary prospectus and customary road
show slides in connection with our offering. As provided in Rule&nbsp;433, we are not required,
and do not intend, to file the road show slides as a free writing prospectus.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">7.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Prior to submitting a request for accelerated effectiveness of the registration statement,
ensure that we have received a letter or call from the Financial Regulatory Authority (FINRA)
which confirms that it (a)&nbsp;has finished its review and (b)&nbsp;has no additional concerns with
respect to the underwriting arrangements. Please provide us a copy of that letter, or ensure
that FINRA calls us for that purpose.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We will arrange to have FINRA call the Staff or provide the Staff with a
letter indicating that FINRA has cleared our filing prior to the effectiveness of the
Registration Statement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">8.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please advise us, and update your disclosure as applicable, regarding the status of your
application to list your common units on the New York Stock Exchange. If the information you
provide may change prior to effectiveness of the </B><B>Form S-1</B><B>, include brackets to indicate this.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We have been cleared by the New York Stock Exchange to apply to list our
common units on the New York Stock Exchange. We will submit an application in response to
the clearance letter in the near future and will obtain a letter from the New York Stock
Exchange approving the Partnership&#146;s common units to be listed prior to effectiveness.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Prospectus Cover Page</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">9.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please disclose the percentage of the offering proceeds that will be available to the
registrant after the deduction of all fees, commissions, expenses, compensation and payments
to affiliates in connection with the offering.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment. The cover page of the Registration
Statement has been revised to include a footnote with a cross-reference to the Use of
Proceeds section of the Registration Statement, which includes the percentage of offering
proceeds available to us. Please see page 46.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Summary, page 1</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">10.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Throughout the prospectus summary, you refer investors to other places in the document where
they can find more comprehensive discussions of the various issues. Please provide the
related page numbers.</B></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 5

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">11.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please balance the discussion in the summary section to describe not only your business
strategies, but also the material risks and challenges you face.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see
pages 5 and 6.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">12.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please include in your Summary section a brief description of your formation transactions and
your partnership structure.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page 6.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Our Relationship with Tesoro Corporation, page 4</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">13.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure at page 4 regarding Tesoro&#146;s intent to use you as the primary vehicle
to grow its logistics operations, and your belief that it will be in Tesoro&#146;s best interest to
contribute additional logistics assets to you over time and to facilitate organic growth
opportunities and accretive acquisitions from third parties. Please clarify in this section,
if true, that Tesoro is under no obligation to take such actions, except with respect to the
right of first offer that you describe at page 4.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page 4.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">14.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please disclose in this section how the consideration will be determined for any assets
purchased in connection with the right of first offer. In that regard, we note your
disclosure at page 138 that the consummation and timing of any acquisition by you of the
assets covered by your right of first offer will depend upon, among other things, your ability
to reach an agreement with Tesoro on price and other terms.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page 4.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">15.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that Tesoro had consolidated revenues of approximately $16.9&nbsp;billion
and consolidated net assets of approximately $8&nbsp;billion for the year ended December&nbsp;31, 2009.
Please consider disclosing other financial measurements of Tesoro for the year ended December
31, 2009, such as operating income (loss)&nbsp;or net earnings (loss).</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
4, which includes additional financial measurements of Tesoro, including the operating loss
and net loss for the year ended December&nbsp;31, 2009.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>The Offering, page 8</U>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 6

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">16.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please explain in this section the reasons for distributing cash to Tesoro.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> After paying fees related to the offering, as well as retaining some
portion of the cash proceeds to fund our working capital needs, we intend to distribute the
remainder of the proceeds to Tesoro in partial consideration of its contribution of assets
to us and to reimburse Tesoro for certain capital expenditures incurred with respect to such
assets. We acknowledge the Staff&#146;s comment and have revised the Registration Statement
accordingly. Please see pages 9 and 46.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">17.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure at page 48 that you do not have a legal obligation to pay
distributions at your minimum quarterly distribution rate or at any other rate except as
provided in your partnership agreement. We also note your disclosure at page 61 that there is
no guarantee that you will pay the minimum quarterly distribution or any amount on your units
in any quarter. Please provide such information in this section.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page 10.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Risk Factors, page 16</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">18.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Where appropriate, please discuss risks related to your relationship with Tesoro in the
context of the risks related to conflicts of interest that you describe at page 31. For
example, and without limitation, please discuss the matters addressed under the subcaption
&#147;Tesoro accounts for substantially all our revenues...&#148; at page 16 and the subcaption &#147;Tesoro
may suspend, reduce or terminate its obligations under our commercial agreements...&#148; at page
18 in the context of such conflicts of interest.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see
pages 17 through 20.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Tesoro&#146;s level of indebtedness..., page 19</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">19.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please expand this risk factor subcaption to adequately describe each of the risks described
under the subcaption. For example, please address in the subcaption the risk that your
general partner may be required to file for bankruptcy, causing your dissolution under your
partnership agreement.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
21. Please note that with respect to the bankruptcy risk referenced above, we have revised
this risk factor, as a guarantee of Tesoro&#146;s debt by the general partner is not
contemplated.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>We may not be able to significantly increase our third party revenue..., page 22</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">20.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that your efforts to attract new unaffiliated customers may</B></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 7

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>be adversely affected by Tesoro&#146;s operational requirements at its Mandan refinery. Please
revise your disclosure to briefly describe such operational requirements.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page 24.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Use of Proceeds, page 45</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">21.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Once you know the expected size of the offering, and no later than when you provide the price
range for the offering, you will need to provide the estimated amounts you intend to allocate
to each of the identified uses. In that regard, it is insufficient to indicate only that you
intend to retain a certain portion of the proceeds &#147;for general partnership purposes,
including to fund &#091;y&#093;our working capital needs, and use the remainder to make a distribution
to Tesoro.&#148; Instead, provide necessary detail for each intended use, and present the
information in tabular form to facilitate clarity. If you have no specific plan for a
significant portion of the proceeds, state this explicitly, and discuss the principal reasons
for the offering at this time. Refer generally to Item&nbsp;504 of Regulation&nbsp;S-K.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and the Registration Statement has been
revised as requested. Please see page 46.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">22.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please revise your filing to clarify why the net proceeds from any exercise by the
underwriters of their option to purchase additional common units will be used to redeem common
units from Tesoro at a price per common unit equal to the proceeds per common unit before
expenses but after deducting underwriting discounts and the structuring fee.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The exercise by the underwriters of their option to purchase additional
common units is being structured in this manner to maintain a set number of units
outstanding whether or not the option to purchase additional common units is exercised.
This structure also simplifies the presentation and explanation of our forecast of estimated
EBITDA for the year ending December&nbsp;31, 2011. Additionally, as underwriting discounts and
the structuring fee apply to the gross proceeds of the offering, such costs are borne by
Tesoro in connection with the sale of common units pursuant to the underwriter&#146;s option. We
acknowledge the Staff&#146;s comment and have revised the Registration Statement accordingly.
Please see page 46.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note you intend to use a portion of the proceeds from this offering to make a cash
distribution to Tesoro and to borrow $50&nbsp;million to fund an additional cash distribution to
Tesoro at the close of this offering. Since these planned distributions to owners are not
reflected in the latest balance sheet of Tesoro Logistics LP Predecessor, please tell us how
you considered the need to present a pro forma balance sheet reflecting the distribution
accrual (but not giving effect to the offering</B></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 8

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>proceeds) alongside the historical balance sheet on page F-10, as contemplated by SAB Topic 1B.3.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and have considered SAB Topic 1B.3
which requires that &#147;such dividends either be given retroactive effect in the balance sheet
with appropriate footnote disclosure, or reflected in a pro forma balance sheet.&#148; We have
reflected the planned cash distribution to a subsidiary of Tesoro within the pro forma
balance sheet on page F-3 in the adjustments described in footnote (f). As such, we believe
that we have met the requirements of SAB Topic 1B.3.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">24.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We also note that a portion of this distribution is to be paid out of proceeds of the
offering. Please tell us how you considered presenting the pro forma per unit data
contemplated within SAB Topic 1B.3.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised to include a placeholder for
the per unit impact of the planned cash distribution to a subsidiary of Tesoro. Please see
Note 3 of the Notes to the Unaudited Pro Forma Combined Financial Statements on page F-7.
Per unit information will be included in a subsequent amendment prior to delivering the
preliminary prospectus to any potential investors.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Statement of Estimated EBITDA, page 53</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">25.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure on page 54 which indicates that your forecasted revenues for the year
ending December&nbsp;31, 2011 take into consideration forecasted usage by Tesoro of services above
the minimum throughput requirements under the commercial agreements. We further note that the
disclosures on pages 54-58 quantify the forecasted revenues for the year ending December&nbsp;31,
2011 using contracted minimum volumes with respect to estimated usage by Tesoro. Please
consider an incremental disclosure to your Statement of Estimated EBITDA for the year ending
December&nbsp;31, 2011 that reflects the Estimated EBITDA and Estimated cash available for
distribution assuming expected volumes to be sold to third parties and contracted minimum
volumes with respect to estimated affiliate sales.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment. We expect, and are forecasting, that
volumes sold during the forecast period will exceed contracted minimums, and we believe it
would be misleading to show Estimated EBITDA and Estimated cash available for distribution
that do not reflect the expected volumes in excess of the contracted minimum volumes.
However, to address the Staff&#146;s comment, we have revised the Registration Statement to
include a footnote that sets forth the amount of forecasted Estimated EBITDA and Estimated
cash available for distribution from expected usage by Tesoro in excess of the contracted
minimum volumes. Please see footnote (3)&nbsp;on page 55.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 9

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations, page 78</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>EBITDA and Distributable Cash Flow, page 81</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">26.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure under this heading includes a discussion of your non-GAAP measure
titled &#147;distributable cash flow.&#148; Please expand your disclosure, where appropriate, to
provide the reconciliation of this measure to its most directly comparable measure, as
required by </B><B>Item 10(e)</B><B> of Regulation&nbsp;S-K, or otherwise advise where such disclosure is
located. In this regard, we note only a reconciliation provided for EBITDA on page 77.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment. We have included a definition of and
references to distributable cash flow because we intend to use and disclose this metric in
post-offering filings. We have not presented historical or pro forma distributable cash flow
in the Registration Statement and have revised the Registration Statement on pages 82 and 83
to so clarify.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Factors Affecting the Comparability of Our Financial Results, page 81</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>General and Administrative Expenses, page 82</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">27.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You state that &#147;Tesoro will continue to charge &#091;you&#093; a combination of direct monthly charges
for the management and operation of &#091;your&#093; logistics assets, which are projected to be higher
than historical charges due to Tesoro&#146;s provision of additional services, and a fixed annual
fee for general corporate services...&#148; Quantify the projected changes to these charges.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
84.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Business, page 93</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">28.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please balance your disclosure in this section regarding your relationship and commercial
contracts with Tesoro with relevant references to your risk factor disclosure regarding the
risks related to such relationship and commercial contracts.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see
pages 96 and 97.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Management, page 122</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Directors and Executive Officer of Tesoro Logistics GP, LLC, page 122</U>
</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 10

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">29.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that it is anticipated that certain of the executive officers of your
general partner will devote significantly less than a majority of their time to your business
in the foreseeable future. For each executive officer of your general partner, please
disclose a reasonable estimate of the amount of time that you anticipate he will devote to
your business.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see
pages 125 through 127.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">30.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>For each director, briefly discuss the specific experience, qualifications, attributes or
skills that led to the conclusion that he should serve as a director of your general partner,
in light of your business and structure. See </B><B>Item 401(e)</B><B> of Regulation&nbsp;S-K.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see
pages 125 through 127.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Management, page 122</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">31.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure at page 122 that you will have an audit committee. Please clarify
whether this is an audit committee of your general partner.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
125.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Certain Relationships and Related Party Transactions, page 134</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">32.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure at page 134 that you are required to reimburse your general partner
and its affiliates for all costs and expenses that they incur on your behalf for managing and
controlling your business and operations. We also note your disclosure that except to the
extent specified under your omnibus agreement or your operational services agreement, your
general partner determines the amount of these expenses. Please disclose how your general
partner will determine such amounts. Your disclosure should address, without limitation, how
the allocable expenses related to salary, benefits, and incentive compensation for executive
officers of the general partner will be determined.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment. Non-executive employee expenses will
be allocated using weighted average headcounts and based on the ratio of time spent on our
business and operations. Executive officer expenses will be allocated based on the ratio of
time spent managing our business and operations. In each case, these allocations will be
determined in good faith by the general partner. We have revised the Registration
Statement accordingly. Please see page 138.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Material Federal Income Tax Consequences, page 171</U>
</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 11

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">33.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please remove any implication that investors are not entitled to rely on the opinion of
counsel with respect to the material federal income tax consequences. In that regard, we note
the statement that you encourage each prospective unitholder to depend on his own tax advisor.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and have revised the Registration
Statement accordingly. Please see pages 175 and 190.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Underwriting, page 189</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">34.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You indicate in the sixth paragraph of this section that &#147;Citi in its sole discretion may
release any of the securities subject to these lock-up agreements at any time without notice.&#148;
Disclose whether there are any agreements, understandings, or intentions, tacit or explicit,
to release any of the securities from the lock-ups prior to the expiration of the
corresponding period. In addition, please file the lock-up agreements.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
194. With respect to filing the lock-up agreements, we acknowledge the Staff&#146;s comments and
note that the form of lock-up agreement will be an exhibit to the form of underwriting
agreement, which will be filed as Exhibit&nbsp;1.1 to the Registration Statement. Please see the
revised Exhibit&nbsp;Index on page II-2.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Unaudited Pro Forma Combined Financial Statements, page F-2</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Note 2. Pro Forma Adjustments and Assumptions, page F-5</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">35.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please add a description of the nature of the estimated costs represented by pro forma
adjustment </B><B>2(d)</B><B> and tell us why you believe this adjustment meets the &#147;factually supportable&#148;
criteria in Rule&nbsp;11-</B><B>02(b)(6)</B><B> of Regulation&nbsp;S-X. In addition, please separately disclose the
pro forma amount attributable to the estimated costs and the advisory fee associated with the
offering.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
F-6. We believe these estimated costs are factually supportable under Rule&nbsp;11-02(b)(6) for
the following reasons: (i)&nbsp;certain costs have already been incurred, for example legal and
auditing costs incurred in connection with the initial filing of the Registration Statement,
(ii)&nbsp;certain costs have been estimated based on engagement letters with entities providing
services in connection with this offering, and (iii)&nbsp;printing expenses have been estimated
based on our review of publicly disclosed printing costs for similar issuers.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">36.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please describe the assumptions involved in determining the amount of each adjustment within
pro forma adjustment </B><B>2(j)</B><B>.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">




</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 12

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page F-6</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">37.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please add a description of the nature of the &#147;higher employee-related expenses&#148; represented
by pro forma adjustment </B><B>2(k)</B><B>, along with an explanation of the assumptions involved in
determining the amount of the adjustment. Further, please tell us why you believe this
adjustment meets the &#147;factually supportable&#148; criteria in Rule&nbsp;11-</B><B>02(b)(6)</B><B> of Regulation&nbsp;S-X.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> The Registration Statement has been revised as requested. Please see page
F-6. We believe this pro forma adjustment is factually supportable under Rule&nbsp;11-02(b)(6)
as these incremental expenses reflect the current forecast, based on existing employment
arrangements<B>, </B>for employee-related expenses associated with the existing Tesoro personnel
who have been identified to be assigned by Tesoro to manage the Partnership&#146;s day-to-day
operations after the closing of this offering.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Tesoro Logistics LP Predecessor Financial Statements</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Note 3. Summary of Significant Accounting Policies, page F-15</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">38.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please clarify whether your accounting policy for the imbalance provisions you describe is in
accordance with the sales or entitlement method, as contemplated by ASC 932-10-S99-5, or
otherwise advise.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We believe that the choice of accounting policy between the entitlement
method versus sales method is not applicable to imbalances described above that arise in
connection with our logistics business. We do not purchase or produce any crude oil or
refined product inventories. We experience imbalances as a result of variances in meter
readings and other measurement methods, and volume fluctuations within our crude oil
gathering system due to pressure and temperature changes as crude oil moves through our
wholly owned pipeline system. The pipeline&#146;s Rules and Regulations tariffs on file with the
Federal Energy Regulatory Commission (FERC)&nbsp;and the North Dakota Public Service Commission
(NDPSC)&nbsp;provide for an allowance of two-tenths of one percent (0.2%) to cover evaporation,
interface losses, and other normal losses during transportation. We use the term &#147;imbalance&#148;
to describe the difference between the amounts collected allowable under tariffs and the
actual amount of loss. These imbalances are unrelated to any jointly owned wells as
contemplated by ASC 932-10-S99-5. Additionally, under the terms of our commercial
agreements with Tesoro, Tesoro will pay us for any imbalance gains based on quoted market
price for crude oil or refined products; such imbalances will be settled at the end of each
month.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Note 5. Property, Plant and Equipment, page F-20</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">39.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note you have not provided the information in the table for the nine months ended
September&nbsp;30, 2010. Please update your footnote disclosures for this quarterly information.
Similar concerns exist for the following footnotes with
relevant quarterly information.</B></TD>
</TR>

</TABLE>
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 13

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comment and agree that Regulation&nbsp;S-X 5.02
requires that accumulated depreciation, depletion, and amortization of property plant and
equipment is to be set forth separately in the balance sheet or a note thereto. We have
revised the Registration Statement accordingly to include a disaggregated property, plant
and equipment disclosure as of September&nbsp;30, 2010. We also acknowledge that disaggregated
footnote disclosures for Note 6: Accrued Liabilities and Note 7: Other Noncurrent
Liabilities are appropriate and we have added a September&nbsp;30, 2010 column to the relevant
footnote disclosures in the Registration Statement. Please see page F-21.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Note 8. Stock-Based Compensation, page F-21</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">40.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that &#147;Stock-based compensation expense is included in our general and
administrative expense.&#148; Please confirm, if true, that your accounting policy complies with
SAB Topic 14.F, which contemplates inclusion of stock-based compensation expense in the same
line or lines as cash compensation paid to the same employees, or otherwise advise.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We have considered SAB Topic 14.F and believe that the most appropriate
accounting treatment is to include stock based compensation in the same line item as cash
compensation paid to the employee, which would require such stock based compensation to be
allocated pro rata between general and administrative expense and operating expense.
However, our accounting policy is to record all stock based compensation expense in our
general and administrative expense line item.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We value all of our stock based compensation expenses at the grant level and not at the
individual level. We calculate the expense on a quarterly basis for all grants in the
aggregate and have not historically captured these expenses on a per-employee basis. Our
accounting policy was chosen because our total stock based compensation is not material from
an income statement classification perspective. We note that stock based compensation
expense (benefit)&nbsp;for the years ended 2007, 2008 and 2009 totaled $0.2&nbsp;million, $(0.1)
million and $0.2&nbsp;million. As a percentage of total general and administrative expense these
amounts were approximately 7%, 4% and 6% for the years ended 2007, 2008 and 2009,
respectively, and as a percentage of total operating and maintenance expense, these amounts
were approximately 1%, 0.5% and 1% for the years ended 2007, 2008 and 2009, respectively.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Undertakings, page II-2</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">41.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note the undertaking that you have provided in paragraph (3)&nbsp;on page II-3. Please tell us
why you have not also undertaken to provide the referenced information with respect to
transactions with the registrant&#146;s general partner.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We have revised the Registration Statement to clarify that this
undertaking includes the registrant&#146;s general partner. Please see paragraph (3)&nbsp;on page
II-3.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Exhibits</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">42.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You have omitted a number of exhibits that Item&nbsp;601 of Regulation&nbsp;S-K requires you to file.
The staff reserves the right to review and comment upon all exhibits. To expedite the
processing of your filing and to ensure that you have adequate time to respond to any future
staff comments, please file with the next amended registration statement all such exhibits,
including the opinion of counsel and all material contracts.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> We acknowledge the Staff&#146;s comments and understands the Staff requires
sufficient time to review the exhibits before the Partnership requests effectiveness. We
will file the exhibits in a timely manner.</TD>
</TR>

</TABLE>
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
February&nbsp;9, 2011<BR>
Page 14

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby acknowledge the Staff&#146;s closing comments to the letter and hereby undertake to
comply with the Staff&#146;s requests. Please direct any questions or comments regarding the foregoing
to the undersigned or to our counsel at Latham &#038; Watkins LLP, William Finnegan at (713)&nbsp;546-7410 or
Brett Braden at (713)&nbsp;546-7412.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
<BR>
<B>TESORO LOGISTICS LP</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left">Tesoro Logistics GP, LLC,
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">its General Partner&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">                                                  /s/ Charles S. Parrish
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Charles S. Parrish&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vice President, General Counsel
and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Parker Morrill (via facsimile (703)&nbsp;813-6982)<BR>
William N. Finnegan IV (Issuer&#146;s counsel)<BR>
Brett E. Braden (Issuer&#146;s counsel)<BR>
David P. Oelman (Underwriter&#146;s counsel)<BR>
D. Alan Beck (Underwriter&#146;s counsel)</TD>
</TR>
</TABLE>
</DIV>


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