September 15, 2009
The U.S. Securities & Exchange Commission VIA UPS OVERNIGHT
Attn: Larry Spirgel, Assistant Director
100 F Street, NE
Washington, DC 20549
| Re: | StoneMor Partners L.P. |
| Form 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 August 31, 2009. We expect to respond to your letter not later than September 18, 2009.
| Very truly yours, |
 |
| William R. Shane |
| Executive Vice President and Chief Financial Officer |
WRS/epk
cc: Joe Cascarano
311 Veterans Highway, Suite B Levittown, PA 19056 Phone: (215) 826-2800 www.StoneMor.com