<SEC-DOCUMENT>0000950123-11-024890.txt : 20110616
<SEC-HEADER>0000950123-11-024890.hdr.sgml : 20110616
<ACCEPTANCE-DATETIME>20110311175113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-024890
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110311

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>
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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: 6pt">March&nbsp;11, 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="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">Attn:</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">H. Roger Schwall, Assistant Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Division of Corporation Finance</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Re:</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Tesoro Logistics LP</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-1</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Filed February&nbsp;9, 2011</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>File No.&nbsp;333-171525</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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 March&nbsp;1,
2011 with respect to the Partnership&#146;s Amendment No.&nbsp;1 (&#147;<B>Amendment No.&nbsp;1</B>&#148;) to the Registration
Statement on Form S-1 filed with the Commission on February&nbsp;9, 2011, File No.&nbsp;333-171525 (the
"<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;2
to the Registration Statement (&#147;<B>Amendment No.&nbsp;2</B>&#148;). For your convenience, we have hand delivered
four copies of this letter, as well as four copies of Amendment No.&nbsp;2 marked to show all changes
made since Amendment No.&nbsp;1.
</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;2,
unless otherwise indicated.
</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"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to prior comment one in our letter dated January&nbsp;31, 2011. Please
disclose your insurance coverage with respect to your marine operations in the event of any
liability in the event of an oil spill. Such disclosure should address the</B></TD>
</TR>

</TABLE>
</DIV>

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

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<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>
March&nbsp;11, 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>types of claims covered, and the applicable policy limits and deductibles. For example, and
without limitation, such disclosure should address your insurance coverage with respect to
any liability related to any resulting negative environmental effects. In that regard, we
note your disclosure at page 121 regarding the transportation and storage of crude oil and
refined products over water or proximate to navigable waters at your facilities.</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 revised the Registration
Statement accordingly. Please see page 112.</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"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment two in our letter dated January&nbsp;31, 2011. We also note your
disclosure at page 125 that the members of the board of directors will appoint one independent
member prior to the listing of your common units on the NYSE. Please confirm that you will
provide in your filing any required information regarding such board member.</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 required information with respect to such new member of the board of
directors.</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"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to prior comment three in our letter dated January&nbsp;31, 2011. We remind
you that we will need sufficient time for our review once you have filed all exhibits and
filled in all blanks other than that allowed by Rule&nbsp;430A, including information regarding the
price range.</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, including information regarding the price range. 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"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment six in our letter dated January&nbsp;31, 2011. Please tell us
whether you intend to submit the road show slides to us prior to first use.</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 will provide the Staff with copies
of the road show slides that are expected to be used in connection with our offering prior
to first use.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><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"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to prior comment nine in our letter dated January&nbsp;31, 2011, and we
reissue the comment. Please provide on the cover page the percentage of the offering proceeds
that will be available to you.</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 reviewed Release No.&nbsp;33-6000
(June&nbsp;17, 1991) (the &#147;Roll-Up Release&#148;), which requires prominent disclosure of the
percentage of an investment that will actually be available for investment in a roll-up
limited</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>
March&nbsp;11, 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>partnership&#146;s business, and respectfully ask the Staff to note that this offering is not a
limited partnership roll-up transaction. Consequently, we do not believe the change to the
cover page is necessary or appropriate. All of the net proceeds of the offering will be
available to us, and we in turn will use them as described in the &#147;Use of Proceeds&#148; section
of the Registration Statement. While substantially all of the proceeds of this offering
will be used to make a distribution to Tesoro, the distribution will be made for two
purposes, neither of which is of the types of payments described in Section&nbsp;3.a. of the
Roll-Up Release. Specifically, this distribution is being made (i)&nbsp;in partial consideration
of the contribution by Tesoro to us of all of our assets and (ii)&nbsp;to reimburse Tesoro for
certain capital expenditures made by Tesoro with respect to the assets. In substance, this
distribution is similar to paying the purchase for the assets in a third party acquisition.
No part of this distribution will be paid for &#147;front-end fees, commissions, expenses or
compensation&#148; to Tesoro. In addition, we are not aware of any other prospectus cover pages
in similar offerings by master limited partnerships that contained the type of disclosure
required by Section&nbsp;3.a. of the Roll-Up Release.</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"><B>6.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please remove any identification of &#147;joint book-running managers&#148; or &#147;co-managers&#148; on the
cover page.</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 revised the cover page of the
Registration Statement to remove any references to joint book-running managers and
co-managers.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><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"><B>7.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 16 in our letter dated January&nbsp;31, 2011, and reissue such
comment. Please revise your filing to clarify the reasons for distributing cash to Tesoro.
Such revised disclosure should address all funds being paid to Tesoro in connection with the
offering, including, without limitation, amounts to be paid as consideration for the
contribution of assets. Such disclosure should also address why you are paying $50&nbsp;million to
Tesoro after you borrow such funds under your credit facility.</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 revised the Registration
Statement accordingly. Please see pages 9 and 46.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations, page
80</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>EBITDA and Distributable Cash Flow, page 83</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"><B>8.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note from your response to prior comment 26 in our letter dated January&nbsp;31, 2011 that you
intend to disclose the Non-GAAP measure titled &#145;distributable cash flow&#146; in post-offering
filings. We also note your risk factor disclosure on page 25 indicating that you may
experience decreases in distributable cash flow per unit. Please tell us whether you intend
to disclose this Non-GAAP measure on a per unit basis in your post-offering filings as well.
For guidance on the presentation of cash flow measures on</B></TD>
</TR>

</TABLE>
</DIV>

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

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<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>
March&nbsp;11, 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><B>a per share basis, refer to Question 102.05 within the Non-GAAP Financial Measures section
of the Division of Corporation Finance&#146;s Compliance and Disclosure Interpretations, located
on our website at: </B><U><B>http://www.sec.gov/ divisions/corpfin/
guidance/nongaapinterp.htm</B></U><B>.</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 do not intend to disclose
distributable cash flow per unit in any post-offering filings. To avoid confusion, we have
also revised our risk factor on page 25.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Environmental Regulation, page 118</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Water, page 121</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"><B>9.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please revise your disclosure to also quantify the physical resources that the oil spill
response organizations would have available to respond to a spill. Such disclosure should
also address the ability of the oil spill response organizations to respond to multiple
spills.</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 revised the Registration
Statement accordingly. Please see pages 119 and 120. Oil spill response organizations are
rated and certified by the United States Coast Guard and state agencies. As such, they
utilize the response resources that they deem are needed to demonstrate their response
capability. We believe the most appropriate disclosure with respect to these organizations
is a quantification of their capability in terms of the number of barrels of oil that can be
recovered and/or stored by such organization, i.e. the Coast Guard&#146;s &#147;effective daily
recovery capability&#148;. We have included such disclosure. Whether or not an oil spill
response organization can respond to multiple spills depends on the particular organization
and the type of its federal and/or state rating and certification. As a practical matter,
when a spill occurs, we have observed that federal and state officials shut down operations
in the area to ensure the safety of the response efforts which in turn reduces the risk of
another incident that could lead to a spill and to also ensure that an adequate amount of
resources are available.</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"><B>10.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please revise your disclosure to quantify the resources that you have reserved, or would be
able to use, under your own spill response resources to mitigate the impact of a spill from
your facilities until an oil spill response organization can deploy its resources. Such
disclosure should include a quantification of the physical resources available.</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 revised the Registration
Statement accordingly. Please see pages 119 and 120, which provides further information
regarding our spill response capability (i.e. our ability to either deploy on-water
containment equipment two and one-half times the length of a vessel at our dock or have
smaller vessels available to</TD>
</TR>

</TABLE>
</DIV>

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

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<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>
March&nbsp;11, 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>recover 50 barrels of oil per day and store 100 barrels of recovered oil at any given time,
which falls within United States Coast Guard requirements).</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Compensation of Our Officers, page 127</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"><B>11.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to prior comment 32 in our letter dated January&nbsp;31, 2011. Please
include in your executive compensation disclosure a discussion of how payments to your general
partner are allocated with respect to the compensation of your officers.</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 revised the Registration
Statement accordingly. Please see page 125.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Compensation Discussion and Analysis, page 130</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"><B>12.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You state that your discussion of compensation paid by Tesoro is based on Tesoro&#146;s 2010 proxy
statement but &#147;does not purport to be a complete discussion and analysis of Tesoro&#146;s executive
compensation philosophy and practices.&#148; Please provide all material information that relates
to the compensation expense that will be allocated to you, including, without limitation, a
complete discussion and analysis of Tesoro&#146;s executive compensation philosophy and practices
as they related to such compensation expense. Please remove any suggestion that you have not
provided all such information. In addition, please tell us why you believe that you can rely
on the information in Tesoro&#146;s 2010 proxy statement without providing updated information in
your filing.</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 revised the Registration
Statement accordingly and included information regarding Tesoro&#146;s compensation philosophy
and practices. Such information will be further updated in a future amendment after the
filing of Tesoro&#146;s 2011 proxy statement. Please see pages 127 through 131.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Certain Relationships and Related Party Transactions, page 138</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"><B>13.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please revise your filing to clarify whether the payments to 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 that you describe at page 138 will be in addition to
the annual corporate services fee payable under the omnibus 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>: We acknowledge the Staff&#146;s comment. We have revised the Registration
Statement accordingly. Please see page 138.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Material Federal Income Tax Consequences, page 175</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"><B>14.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 33 in our letter dated January&nbsp;31, 2011, and reissue such
comment. 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. For example, and
without limitation, we note your statement at page 191 that it is the</B></TD>
</TR>

</TABLE>
</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>
March&nbsp;11, 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">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>responsibility of each unitholder to investigate the legal and tax consequences, under the
laws of the pertinent jurisdiction, of his investment in you.</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 revised the Registration
Statement accordingly. Please see pages 176 and 192 to clarify that unitholders are
encouraged to consult their own tax advisors solely with respect to state, local and
foreign, but not federal, tax matters.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Amendment of the Partnership Agreement, page 165</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Opinion of Counsel and Unitholder Approval, page 166</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"><B>15.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that your general partner will not be required to obtain an opinion
of counsel that an amendment will not result in a loss of limited liability to the limited
partners or result in your being treated as an entity for federal income tax purposes if one
of the amendments described under &#147;No Unit Holder Approval&#148; should occur. Please clarify
whether, in connection with any other amendments to your partnership agreement, your general
partner will be required to obtain an opinion of counsel that such amendment will not result
in your being treated as an entity for federal income tax purposes. In that regard, we note
that you removed related disclosure in this amendment. Please also add related risk factor
disclosure, if applicable.</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 revised the Registration
Statement on page 167 to delete the reference to an opinion that an amendment will not
result in our being treated as an entity for federal income tax purposes, as this reference
is not applicable and could possibly create the expectation that such an opinion is required
or customary in connection with other types of amendments. We do not believe the addition
of a risk factor is applicable.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Index to Financial Statements, page F-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"><B>16.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Your next filing will be made 45&nbsp;days after the end of the fiscal year ended December&nbsp;31,
2010. Please provide updated financial statements complying with Rule&nbsp;3-01 of Regulation&nbsp;S-X
and corresponding disclosures throughout your filing. Similar requirements exist under Rule
11-</B><B>02(c)</B><B> of Regulation&nbsp;S-X for the pro forma financial information in the filing.</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 revised the Registration
Statement to include updated financial statements and pro forma financial information.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Tesoro Logistics LP Balance Sheet, page F-28</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"><B>17.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We have considered your response to prior comment 23 in our letter dated January&nbsp;31, 2011.
However, we are unable to agree with your conclusion that pro forma adjustment (f)&nbsp;within page
F-3 meets the requirement of SAB Topic 1B.3. In this regard, we believe the guidance requires
that a pro forma balance sheet reflecting the</B></TD>
</TR>

</TABLE>
</DIV>

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

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<P><HR noshade><P>
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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>
March&nbsp;11, 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>distribution accrual (but not giving effect to the offering proceeds) should be presented
alongside the historical combined balance sheets of Tesoro Logistics LP Predecessor.</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 revised the Registration
Statement on page F-10 to include pro forma balance sheet information reflecting the
distribution accrual (but not giving effect to the offering proceeds) along side the
historical combined balance sheets of Tesoro Logistics LP Predecessor.</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"><B>18.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note from your response to prior comment 24 in our letter dated January&nbsp;31, 2011 that per
unit information will be included to present the impact of the planned cash distribution to
Tesoro. However, we are unable to agree with your conclusion that this pro forma information
should be presented in the footnotes to the unaudited pro forma combined statements of
operations. Rather, we believe this information should be included in the historical combined
statements of operations of Tesoro Logistics LP Predecessor. Please review the April&nbsp;17, 2007
Discussion Document C from the SEC Regulations Committee meeting on this topic for further
guidance, which can be accessed at the following address:
<U>http://www.thecaq.org/resources/secregs/pdfs/
discussdocs/Discussion&#95;Document&#95;C 041
707.pdf</U>. In the meantime, please provide us with the mechanics of your calculations as
soon as they are available.</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 revised the Registration
Statement on page F-11 to include supplemental per unit information in the historical
combined statement of operations of Tesoro Logistics LP Predecessor. In addition, we have
included the mechanics of the unit calculation used to determine pro forma loss per unit in
Note 14 of the notes to the combined financial statements.</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">&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>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left">Very truly yours,</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><B>TESORO LOGISTICS LP</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tesoro Logistics GP, LLC,
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">its General Partner</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Charles S. Parrish</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Charles S. Parrish</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vice President, General Counsel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">and Secretary</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Parker Morrill (via facsimile (703)&nbsp;813-6982)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">William N. Finnegan IV (Issuer&#146;s counsel)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Brett E. Braden (Issuer&#146;s counsel)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">David P. Oelman (Underwriter&#146;s counsel)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">D. Alan Beck (Underwriter&#146;s counsel)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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