Delek Logistics Partners, LP
310 Seven Springs Way
Suite 500
Brentwood, Tennessee 37027
(615) 771-6701
September 15, 2023
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, L.P. |
Registration Statement on Form S-3
Filed on September 7, 2023
File No. 333-274402
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 Wednesday, September 20, 2023, or as soon thereafter as is practicable.
Please contact Stephen Hinton of Bradley Arant Boult Cummings LLP, the Partnership’s legal counsel, at (615) 244-2582, 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: | Stephen Hinton, Bradley Arant Boult Cummings LLP |
