Sunoco (SUN) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

March 13, 2015

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated March 13, 2015, of Sunoco LP and are in agreement with the statements contained in the second, third, and fourth paragraphs on page 2 therein.  We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP