[LETTERHEAD OF STONEMOR PARTNERS L.P.]
July 27, 2007
Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | StoneMor Partners L.P. |
Forms 10-K and 10-K/A for the fiscal year ended December 31, 2006
Filed March 19, 2007 and April 30, 2007, respectively
File No. 0-50910
Dear Mr. Spirgel:
Pursuant to our earlier phone conversation with Joe Cascarano, StoneMor Partners L.P. intends to provide a response to the Commission no later than August 13, 2007.
Sincerely,
/s/ Timothy K. Yost
Timothy K. Yost
Director of Financial Reporting
StoneMor GP LLC, general partner of
StoneMor Partners L.P.
| cc: | Joe Cascarano, Staff Accountant |
Robert Littlepage, Accountant Branch Chief
