June 8, 2008
Mr. John P. Lucas
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549-7010
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Re: | | SEC Comment Letter dated May 29, 2009 |
| | | Holly Energy Partners, L.P. |
| | | Form 10-K for the Fiscal Year Ended December 31, 2008, as amended |
| | | File No. 1-32225 |
Dear Mr. Lucas,
As confirmation of our conversation today, you have agreed to grant us an extension in time to June 26, 2009 to respond to your comment letter dated May 29, 2008. This additional time should allow us to prepare a more thorough response. If we run into any further timing issues in the preparation of our response, we will contact you.
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| | Sincerely,
| |
| | /s/ Bruce R. Shaw | |
| | Bruce R. Shaw | |
| | Senior Vice President and
Chief Financial Officer | |
| |
