<SEC-DOCUMENT>0000950123-11-035182.txt : 20110616
<SEC-HEADER>0000950123-11-035182.hdr.sgml : 20110616
<ACCEPTANCE-DATETIME>20110413122623
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-035182
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110413

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
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<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">April&nbsp;13, 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="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</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;4 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 April&nbsp;4, 2011</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>
</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;5 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 April&nbsp;6, 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>
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</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 April
12, 2011 with respect to the Partnership&#146;s Amendment No.&nbsp;4 (&#147;<B>Amendment No.&nbsp;4</B>&#148;) and Amendment No.&nbsp;5
(&#147;<B>Amendment No.&nbsp;5</B>&#148;) to the Registration Statement on Form S-1 filed with the Commission on April&nbsp;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;On April&nbsp;12, 2011, we filed, through EDGAR, Amendment No.&nbsp;6 to the Registration Statement
(&#147;<B>Amendment No.&nbsp;6</B>&#148;). For your convenience, we have hand delivered four copies of this letter, as
well as four copies of Amendment No.&nbsp;6 marked to show all changes made since Amendment No.&nbsp;4.
</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;6,
unless otherwise indicated.
</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>
April&nbsp;13, 2011

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Amendment No.&nbsp;4 to Registration Statement on Form&nbsp;S-1</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="1%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment one in our letter dated April&nbsp;7, 2011. Please include a
price range in your next amendment.</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="1%" 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 the cover page.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Use of Proceeds, page 46</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="1%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment five in our letter dated April&nbsp;7, 2011, and reissue such
comment with respect to your Use of Proceeds section. In that regard, we note that the revised
disclosure was not provided for our review. In addition, please revise the proposed
disclosure under the heading &#147;Certain Related Party Transactions&#148; to clarify the number of
units that may be redeemed in connection with the over-allotment option.</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="1%" 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 46 and 137.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Omnibus Agreement, 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="1%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment nine in our letter dated April&nbsp;7, 2011, and we reissue the
comment. The revised disclosure referenced in your response was not provided for our review.</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="1%" 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 141.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Underwriting, page 198</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="1%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 10 in our letter dated April&nbsp;7, 2011. We note that you are
not eligible to conduct an at-the-market offering. Please remove any language that suggests
the units will be offered at a different price or on different terms than what is disclosed in
the prospectus.</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="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>: We acknowledge the Staff&#146;s comment. The representatives of the
underwriters have informed us that, in accordance with the underwriting agreement, the
common units will be sold pursuant to a firm commitment underwriting. Pursuant to the
underwriting agreement, the underwriters are obligated to purchase from the Partnership all
common units at a fixed price and with a stated gross spread, neither of which will change
after execution of the underwriting agreement. Under standard offering procedures for firm
commitment,</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
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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>
April&nbsp;13, 2011

</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="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>fixed price initial public
offerings,<SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP> all of
the common units are released for
sale to the public at the fixed price indicated on the cover page of the prospectus. Once this fixed price offering
has been made to the public for all common units and subscriptions have been received by the
underwriters, the common units purchased by the underwriters that remain unsold can be sold at
prices that may vary from the initial offering price. These changes do not affect the price per
common unit paid to the Partnership and would be made only
in the event that the underwriters
are unable to distribute the entirety of the securities at the initial public offering
price. In such an event, without the provisions referenced in the Underwriting section of
the prospectus, underwriters would be unable to liquidate their positions relative to any
unsold allotments. If the Staff&#146;s position is that underwriters would be unable
to sell
securities at a reduced price following an attempt to sell the entirety of the
offered securities at the fixed initial public offering price, the
economic risks associated with underwriting would dramatically
shift, resulting in the requirement of increased discounts to justify the additional
incremental risks of underwriting fixed price offerings. We have revised the disclosure on
page 198 of the Registration Statement to acknowledge the fact that the underwriters will
make a <I>bona fide </I>effort to sell the common units to the public at the fixed
initial public
offering price prior to changing the offering price or other terms thereof.
As we have indicated previously and reflected in the footnote below, we have discussed this issue
with the internal legal staffs of the representatives of the underwriters and believe that this
position is consistent with industry practice for fixed price firm commitment offerings conducted
in the United States. Counsel for the underwriters has informed us that they would welcome an
opportunity to discuss this issue with the Staff at its convenience.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Exhibit&nbsp;8.1</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="1%" nowrap align="left"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comments 12 and 13 in our letter dated April&nbsp;7, 2011. Please provide
counsel&#146;s justification for including the following excerpts or obtain a revised opinion that
omits the quoted text below:</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="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>In the second paragraph on page two with respect to the sources from which counsel
attributes the facts, assumptions and representations that form the basis of their
opinion, &#147;and in the Registration Statement, the Prospectus and the Officer&#146;s
Certificate.&#148;</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="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>In the fifth paragraph on page two, counsel&#146;s statement that the opinion may not be
&#147;furnished to, assigned to, quoted to or relied upon by any other person, firm or other
entity, for any purpose, without our prior written consent.&#148;</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="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>: We acknowledge the Staff&#146;s comment. With respect to the first bullet
above, we have revised the opinion accordingly, please see Exhibit&nbsp;8.1 filed with Amendment
No.&nbsp;6.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>A survey of the initial public offerings of
equity securities completed in past two months shows similar language to the
language existing in Amendment No.&nbsp;4 in each prospectus relating thereto. <I>See</I>
CVR Partners, LP (April&nbsp;7, 2011); Medgenics (April&nbsp;7, 2011); OCZ Technologies
(April&nbsp;7, 2011); Golar LNG Partners LP (April&nbsp;7, 2011); SandRidge Mississippian
Trust I (April&nbsp;6, 2011); Tranzyme, Inc. (April&nbsp;4, 2011), Preferred Apartment
Communities (March&nbsp;31, 2011); GNC Holdings, Inc. (March&nbsp;31, 2011); and
MagnaChip Semiconductor Corporation (March&nbsp;10, 2011). <I>See also Corporate
Finance and Securities Laws</I>, McLaughlin and Johnson, footnote 92 (&#147;The
prospectus should state &#145;After the initial public offering, the public offering
price, concession and discount may be changed.&#148; If it does, the price may be
reduced or the concession increased &#150; without stickering the prospectus &#150; at
any time after a <I>bona fide </I>effort to sell the securities at the initial public
offering price.&#148;); and <I>Securities Regulation</I>, Loss, Seligman and Paredes, 2.
Firm Commitment Underwriting (&#147;During the life of the underwriting syndicate,
all of the underwriters and participating dealers make a concurrent public
offering at a uniform (or fixed) price with uniform concessions at each level
of the distribution. The purchase price paid to the issue and usually the
initial public offering price to be paid by investors are agreed to by the
issuer and the managing underwriters. Dealers&#146; concessions and discounts are
determined by the managing underwriter. After the initial public offering, the
manager often has a right (that is not customarily used) to change the offering
price, concessions and discounts.&#148;)</TD>
</TR>

</TABLE>


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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>
April&nbsp;13, 2011

</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="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>With respect to the second bullet, we note that use of the opinion is limited, and we
believe that it is appropriate to include clarifying language. Because there are instances
where a third party (other than a party contemplated by federal securities laws) may attempt
to rely on the opinion, we believe it is critical to provide that only the issuer and the
other persons contemplated by the federal securities laws (e.g. purchasers of the common
units being offered) may rely on the opinion. For example, if another publicly-traded,
master limited partnership were to purchase assets of Tesoro Logistics LP, the non-reliance
language included in the opinion makes it clear that such purchaser will not be permitted to
rely upon the opinion to conclude that such assets generate &#147;qualifying income&#148; under
Section&nbsp;7704 of the Internal Revenue Code. The opinion fully comports with Item&nbsp;601(b)(8)
of Regulation&nbsp;S-K in that the opinion &#147;support&#091;s&#093; the tax matters and consequences <U>to
the shareholders</U> as described in the filing&#148; (emphasis added). We believe that the
non-reliance language at issue is consistent with the intent of Item&nbsp;601(b)(8) in clarifying
which &#147;shareholders&#148; or &#147;investors&#148; may rely on the opinion and appropriately protects us
and our counsel from any claims of implied acquiescence to reliance by potential parties
that are neither intended nor permitted to rely on such opinion.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Exhibit&nbsp;10.1</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="1%" nowrap align="left"><B>6.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 14 in our letter dated April&nbsp;7, 2011, and we reissue the
comment. The revised disclosure referenced in your response was not provided for our review.</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="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>: We acknowledge the Staff&#146;s comment and have filed the exhibits and
schedules to the form of credit agreement. Please see Exhibit&nbsp;10.1 re-filed with Amendment
No.&nbsp;6.</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>
April&nbsp;13, 2011

</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;&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>
<TR>
    <TD colspan="5">&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<BR>Vice President, General Counsel<BR>and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</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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