Fulbright & Jaworski l.l.p.
A Registered Limited Liability Partnership
666 Fifth Avenue, 31st Floor
New York, New York 10103-3198
www.fulbright.com
Merrill M. Kraines | direct dial: | (212) 318-3261 |
Partner | telephone: | (212) 318-3000 |
mkraines@fulbright.com | facsimile: | (212) 318-3400 |
December 28, 2009
VIA FEDERAL EXPRESS
H. Christopher Owings
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C., 20549
| Re: | Delek US Holdings, Inc. Form 10-K for the Year Ended December 31, 2008 Filed March 9, 2009 Form 10-Q for the Period Ended September 30, 2009 Filed November 6, 2009 Form 10-Q for the Period Ended June 30, 2009 Filed August 7, 2009 Form 10-Q for the Period Ended March 31, 2009 Filed May 11, 2009 Definitive Proxy Statement on Schedule 14A Filed April 3, 2009 Form 8-K Filed November 5, 2009 File No. 1-32868 |
Dear Mr. Owings:
We represent Delek US Holdings, Inc. (the “Company”). On behalf of the Company, this shall confirm our telephone conversation of December 28, 2009 with John Fieldsend in which we acknowledged receipt of the staff’s comment letter dated December 15, 2009 and stated that we expected to respond to such letter on or before January 22, 2010.
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H. Christopher Owings
December 28, 2009
Please do not hesitate to contact me at 212-318-3261 should you have any questions.
Very truly yours,
/s/: Merrill M. Kraines
Merrill M. Kraines
| cc: | Ezra Uzi Yemin, Delek US Holdings, Inc. Kent B. Thomas, Delek US Holdings, Inc John Fieldsend |
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