WORLD POINT TERMINALS, LP
8235 Forsyth Blvd., Suite 400
St. Louis, Missouri 63105
August 1, 2013
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attn: | Anne Nguyen Parker, Branch Chief | |
| Katrina V. Dorin, Staff Attorney |
| Re: | World Point Terminals, LP |
| Registration Statement on Form S-1 |
| Filed July 15, 2013 |
| File No. 333-189396 |
Ladies and Gentlemen:
Pursuant to discussions with the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), World Point Terminals, LP (the “Partnership”) hereby submits asExhibit A hereto for the Staff’s review certain pages of Amendment No. 4 (“Amendment No. 4”) to the Partnership’s Registration Statement on Form S-1, File No. 333-189396 to provide further clarity concerning the $29.9 million to be distributed by the Partnership to CPT 2010, LLC from the net proceeds of the Partnership’s initial public offering. The Partnership expects to include these revised pages in Amendment No. 4, which the Partnership plans to file through EDGAR prior to launching the offering.
* * *
Please direct any questions or comments regarding the foregoing to the undersigned or to our counsel at Latham & Watkins LLP, Sean T. Wheeler at (713) 546-7418.
| Very truly yours, | ||
| WORLD POINT TERMINALS, LP | ||
| By: | WPT GP LLC, its general partner | |
| By: | /s/ Steven G. Twele | |
| Steven G. Twele | ||
| Chief Financial Officer | ||
| Cc: | Paul A. Novelly |
| World Point Terminals, LP |
| Sean T. Wheeler |
| Latham & Watkins LLP |
| Joshua Davidson |
| Baker Botts L.L.P. |
Exhibit A
