GENESIS ENERGY, L.P.
919 MILAM, SUITE 2100
HOUSTON, TEXAS 77002
December 22, 2017
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E. Mail Stop 4628
Washington, D.C. 20549-3561
Attn: Ethan Horowitz, Branch Chief
| Re: | Staff’s comment letter dated December 14, 2017 regarding |
Genesis Energy, L.P.
Form10-Q for Fiscal Quarter Ended
September 30, 2017
Filed November 3, 2017
FileNo. 1-12295
Ladies and Gentleman:
This letter is to confirm the telephone conversation between Ms. Diane Fritz, Staff Accountant, and the undersigned on Thursday, December 21, 2017, regarding the comment that you have provided on behalf of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in your letter dated December 14, 2017 (the “Comment Letter”).
We are in the process of preparing our response to the Comment Letter. However, I advised Ms. Fritz in our telephone conversation on Thursday that, due to timing constraints on our internal finance and legal personnel, we require additional time to fully and appropriately respond to the comment made by the Staff. Therefore, we respectfully requested an extension of time to respond to the Comment Letter and were advised that such request would be granted by the Staff. We appreciate the Staff’s willingness to grant our request. We intend to submit our response to you on or before Friday, January 12, 2018.
If you have any questions or comments, please contact the undersigned at (713)860-2516 or J. Vincent Kendrick at Akin Gump Strauss Hauer & Feld LLP at (713)220-5839.
| Sincerely, | ||
| Genesis Energy, L.P. | ||
| By: | Genesis Energy, LLC, | |
| its general partner | ||
| By: | /s/ Robert V. Deere | |
| Robert V. Deere | ||
| Chief Financial Officer | ||
| cc: | J. Vincent Kendrick, Akin Gump Strauss Hauer & Feld LLP |
Diane Fritz, Staff Accountant, Securities and Exchange Commission