WESTLAKE CHEMICAL PARTNERS LP
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
Via EDGAR
July 25, 2014
Pamela Long
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Westlake Chemical Partners LP |
Registration Statement on Form S-1 (as amended)
File No. 333-195551
Ladies and Gentlemen:
On behalf of Westlake Chemical Partners 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 3:00 p.m. Eastern time on July 29, 2014, or as soon thereafter as practicable, unless the Partnership notifies you otherwise prior to such time. 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 accuracy and adequacy 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. |
Please call the undersigned at (713) 960-1111 or E. Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 with any questions regarding this matter.
[Signature page follows]
| Very truly yours, | ||
| Westlake Chemical Partners LP | ||
| By: | Westlake Chemical Partners GP LLC, | |
| its general partner | ||
| By: | /s/ Albert Chao | |
| Albert Chao | ||
| President, Chief Executive Officer and Director | ||
| cc: | David P. Oelman – Vinson & Elkins L.L.P. |
E. Ramey Layne – Vinson & Elkins L.L.P.
