GLOBAL PARTNERS LP 800 South Street P.O. Box 9161. Waltham, MA 02454 ph: 781-894-8800 fx: 781-398-9000
December 22, 2020
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Taylor Beech
| Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (File No. 333-251392) (the “Registration Statement”) of Global Partners LP, GLP Finance Corp. and the Additional Registrants Listed in the Registration Statement (the “Registrants”) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the United States Securities Act of 1933, as amended, and on behalf of the Registrants, the Registrants hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that such Registration Statement will become effective on December 29, 2020, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.
Please call Brenda Lenahan of Vinson & Elkins L.L.P. at (212) 237-0133 with any questions regarding this matter.
| Very truly yours, |
| GLOBAL PARTNERS LP |
| By: | GLOBAL GP LLC its General Partner |
| By: | /s/ Edward J. Faneuil | ||
| Edward J. Faneuil | |||
| Executive Vice President and General Counsel |
| GLP FINANCE CORP. |
| By: | /s/ Edward J. Faneuil | |
| Edward J. Faneuil | ||
| Executive Vice President and General Counsel |
cc: Brenda Lenahan, Vinson & Elkins L.L.P.
Signature Page to Acceleration Request Letter