StoneMor GP, LLC
3600 Horizon Boulevard
Trevose, Pennsylvania 19053
(215)826-2800
November 13, 2019
Via EDGAR
Office of Financial Services
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Effectiveness of Registration Statement on FormS-4 |
(RegistrationNo. 333-233712) of StoneMor GP, LLC.
Ladies and Gentlemen:
On behalf of StoneMor GP, LLC 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 be accelerated to 4:00 p.m., Washington, D.C. time, on November 15, 2019, or as soon thereafter as practicable.
Thank you for your assistance with this matter. If you need any additional information, please contact David P. Oelman of Vinson & Elkins L.L.P. at (713)758-3708 or Brittany A. Sakowitz at (713)758-3216.
Securities and Exchange Commission
November 13, 2019
Page 2
| Very truly yours, | ||
| STONEMOR GP, LLC | ||
| By: | /s/ Joseph M. Redling | |
| Name: | Joseph M. Redling | |
| Title: | President and Chief Executive Officer | |
