September 4, 2019 Austin So Chief Legal Officer StoneMor Partners LP 3600 Horizon Boulevard Trevose, PA 19053 Re: StoneMor Partners LP Registration Statement on Form S-1 Filed on August 28, 2019 File no. 333-233505 Dear Mr. So: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Paul Fischer, Staff Attorney, at 202-551-3415, with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications cc: Brittany Sakowitz