Mail Stop 3561 									June 15, 2006 Mr. Robert M. Plante Vice President and Chief Financial Officer Suburban Propane Partners, L.P. 240 Route 10 West Whippany, NJ 07981 		RE:	Suburban Propane Partners, L.P. 			Form 10-K for Fiscal Year Ended September 24, 2005 			Filed December 5, 2005 Forms 10-Q for Fiscal Quarters Ended December 24, 2005 and March 25, 2006 			File No. 1-14222 Dear Mr. Plante: We have completed our review of your Form 10-K and related filings and have no further comments at this time. 									Sincerely, 									George F. Ohsiek, Jr. Branch Chief July 6, 2006 Page 1