PBF Energy Inc. 1 Sylvan Way, Second Floor Parsippany, NJ 07054 | ||||
Office |
973.455.7500 | |||
Fax | 973.455.7562 | |||
www.pbfenergy.com |
May 15, 2017
Mr. Karl Hiller, Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | PBF Energy Inc. |
Form10-K for the Fiscal Year ended December 31, 2016
Filed February 24, 2017
FileNo. 001-35764
Dear Mr. Hiller:
In a letter dated April 18, 2017 (the “Comment Letter”), you provided comments on the above-referenced filing of PBF Energy Inc. (the “Company”) and requested that we respond to the Comment Letter within ten business days or advise you when we would provide a response. As discussed with Ms. Jenifer Gallagher, I did not receive the initial communication of the Comment Letter. The Company acknowledges receipt of the Comment Letter on May 11, 2017 and hereby requests 10 business days from that date to respond, with the response letter being submitted no later than May 24, 2017.
Thank you for your consideration of our request. Please do not hesitate to call the undersigned at (973)455-7554 with any questions you may have.
Sincerely, |
/s/ Erik Young |
Erik Young, |
Chief Financial Officer |
Cc: | Jenifer Gallagher, Staff Accountant |
Kimberly Calder, Assistant Chief Accountant
Trecia Canty, General Counsel