| 2800 JPMorgan Chase Tower, 600 Travis Houston, TX 77002 Telephone: 713-226-1200 Fax: 713-223-3717 www.lockelord.com
David Taylor Direct Telephone: 713-226-1496 Direct Fax: 713-229-2565 dtaylor@lockelord.com |
January 3, 2013
VIA EDGAR
Mr. Ethan Horowitz
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Martin Midstream Partners L.P. |
Form 10-K for Fiscal Year Ended
December 31, 2011
Filed March 5, 2012
File No. 000-50056
Dear Mr. Horowitz,
As was indicated by telephone on January 3, 2013, Martin Midstream Partners L.P. has advised that it expects to be able to respond by January 30, 2013 to the comments of the staff of the Securities and Exchange Commission contained in the letter dated December 31, 2012. The delay in response is attributable to the amount of time necessary to gather the requested information and the limited availability of the accounting staff due to vacation schedules in the first couple of weeks of January. The additional time should be sufficient to compile the information needed to properly respond to the comments.
If you would like to discuss any of these matters, please call me at 713-226-1496.
| Very truly yours, | ||||
/s/ David Taylor | ||||
| David Taylor | ||||
| cc: | Svitlana Sweat | Robert D. Bondurant | ||
| Shannon Buskirk | Chris H. Booth | |||
| Securities and Exchange Commission | Martin Midstream Partners L.P. |
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