November 28, 2016
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Loan Lauren P. Nguyen |
Ms. Irene Barberena-Meissner
| Re: | Par Pacific Holdings, Inc. |
Registration Statement on Form S-3/A
File No. 333-213471
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Par Pacific Holdings, Inc. (the “Company”), the registrant under the registration statement on Form S-3/A, File No. 333-213471 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 4:00 p.m., Washington, D.C. time, on November 30, 2016, or as soon as practicable thereafter.
| Very truly yours, |
| PAR PACIFIC HOLDINGS, INC. |
/s/ J. Matthew Vaughn |
| J. Matthew Vaughn |
| Senior Vice President and General Counsel |
800 Gessner Road, Suite 875 | Houston, Texas 77024
Office: (281) 899-4829 | Fax: (281) 518-5215