SUNOCO LP
SUNOCO FINANCE CORP.
8111 Westchester Drive, Suite 400
Dallas, Texas 75225
October 10, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4628
Washington, D.C. 20549-4628
| Re: | Sunoco LP and Sunoco Finance Corp. |
Registration Statement on FormS-4, FileNo. 333-227607
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sunoco LP, a Delaware limited partnership (the “Partnership”), and Sunoco Finance Corp., a Delaware corporation (“Finance Corp.” and, together with the Partnership, the “Issuers”), hereby request acceleration of the effective time of the Registration Statement on FormS-4 (FileNo. 333-227607), to October 12, 2018 at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.
If you have any questions, please call Kevin M. Richardson of Latham & Watkins LLP at (713)546-7415.
Very truly yours,
| Sunoco LP | ||
| By | Sunoco GP LLC, its general partner | |
| By: | /s/ Marci K. Donnelly | |
| Name: | Marci K. Donnelly | |
| Title: | Associate General Counsel and Secretary | |
| Sunoco Finance Corp. | ||
| By: | /s/ Marci K. Donnelly | |
| Name: | Marci K. Donnelly | |
| Title: | Associate General Counsel and Secretary | |
| cc: | Marci K. Donnelly, Sunoco LP |
Debbie P. Yee, Latham & Watkins LLP |
Kevin M. Richardson, Latham & Watkins LLP
Acceleration Request Letter
