MPLX LP
200 East Hardin Street
Findlay, Ohio 45840
October 23, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attn: | H. Roger Schwall, Assistant Director |
| Division of Corporation Finance |
| Re: | MPLX LP |
| Registration Statement on Form S-1 |
| File No. 333-182500 |
Dear Mr. Schwall:
On behalf of MPLX LP (the “Partnership”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 p.m., Washington, D.C. time, on October 24, 2012, or as soon as practicable thereafter.
The Partnership hereby acknowledges that:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Partnership from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Partnership may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
MPLX LP | ||
| By: | MPLX GP LLC, | |
| its General Partner | ||
| By: | /s/ J. Michael Wilder | |
J. Michael Wilder Vice President, General Counsel and Secretary | ||
| cc: | Sirimal R. Mukerjee, Securities and Exchange Commission |
| William N. Finnegan IV, Latham & Watkins LLP Brett E. Braden, Latham & Watkins LLP |
| G. Michael O’Leary, Andrews Kurth LLP |
| William J. Cooper, Andrews Kurth LLP |
