June 6, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
| Attention: | Mr. Karl Hiller | |
| Mr. John Hodgin | ||
| Mr. John Reynolds | ||
| Re: | Par Pacific Holdings, Inc. | |
| Form 10-K for Fiscal Year Ended December 31, 2017 | ||
| Filed March 12, 2018 | ||
| File No. 001-36550 | ||
Dear Mr. Hiller,
This letter is in response to your letter dated May 23, 2018 (the “Comment Letter”) to Par Pacific Holdings, Inc. (the “Company”), transmitting the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission relating to the above referenced Annual Report on Form 10-K for the Year Ended December 31, 2017.
As the Company is scheduled to discuss the Comment Letter with the Staff on June 7, 2018, the Company will not submit a written response within the 10 business day deadline set forth in the Comment Letter. The Company expects to submit a written response to the Staff following this scheduled discussion.
Thank you for your consideration of the Company’s request for an extension. Please call the undersigned at (832) 916-3386 with any questions or concerns.
| Very truly yours, |
| /s/ J. Matthew Vaughn |
| J. Matthew Vaughn |
| Senior Vice President and General Counsel |
800 Gessner Rd., Suite 875 | Houston, Texas 77024
Office: (832) 916-3386 | Fax: (832) 916-3329