Delek Logistics Partners, LP
7102 Commerce Way
Brentwood, Tennessee 37027
(615) 771-6701
April 26, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
Attention: Michael Purcell
| Re: | Delek Logistics Partners, LP |
Re gistration Statement on Form S-3
Filed April 14, 2022
File No. 333-264300
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Delek Logistics Partners, LP, a Delaware limited partnership (the “Partnership”), respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 a.m., Eastern Time, on Friday, April 29, 2022, or as soon thereafter as is practicable.
Please contact Michael Rigdon of Kirkland & Ellis LLP, the Partnership’s legal counsel, at (713) 836-3647, if you have any questions or concerns regarding this matter. Thank you in advance for your assistance.
| Sincerely, | ||
| DELEK LOGISTICS PARTNERS, LP | ||
| By: | Delek Logistics GP, LLC, its general partner | |
| By: /s/ Denise McWatters | ||
| Name: Denise McWatters | ||
| Title: Executive Vice President, General Counsel and Secretary | ||
| cc: | Sean T. Wheeler, P.C., Kirkland & Ellis LLP |
Michael W. Rigdon, Kirkland & Ellis LLP
