October 20, 2023
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Perry Hindin and Dan Morris
| Re: | HF Sinclair Corporation |
Registration Statement on Form S-4
Filed on September 22, 2023
File No. 333-274655
Dear Messrs. Hindin and Morris:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, HF Sinclair Corporation, a Delaware corporation, hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m., Washington, D.C. time, on October 24, 2023, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| HF SINCLAIR CORPORATION | ||
| By: | /s/ Vaishali S. Bhatia | |
| Name: | Vaishali S. Bhatia | |
| Title: | Executive Vice President, General Counsel and Secretary | |
| cc: | Katherine Terrell Frank, Vinson & Elkins L.L.P. |
E. Ramey Layne, Vinson & Elkins L.L.P.