[LETTERHEAD OF STONEMOR PARTNERS L.P.]
July 7, 2009
The U.S. Securities & Exchange Commission
Attn: Larry Spirgel, Assistant Director
100 F Street, NE
Washington, DC 20549
| Re: | StoneMor Partners L.P. |
Forms 10-K for the fiscal year ended December 31, 2008
Filed March 31, 2009, and
Forms 10-Q and 10-Q/A for the period ended March 31, 2009
Filed May 11, 2009 and May 18, 2009, respectively
File No. 0-50910
Dear Mr. Spirgel:
We acknowledge receipt of your letter dated July 2, 2009. In view of vacation schedules and the necessity for review of the response by our independent auditors, our Audit Committee, and our counsel, we would expect to respond to your letter not later than August 15, 2009.
| Very truly yours, |
/s/ William R. Shane |
| William R. Shane |
| Executive Vice President and CFO |
| StoneMor GP LLC, general partner of |
| StoneMor Partners L.P. |
cc: Joe Cascarano, SEC
