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                          May 27, 2021

       Joseph Kim
       President, Chief Executive Officer, and Director
       Sunoco LP
       8111 Westchester Drive
       Suite 400
       Dallas, Texas 75225

                                                        Re: Sunoco LP
                                                            Registration
Statement on Form S-4
                                                            Filed May 20, 2021
                                                            File No. 333-256331

       Dear Mr. Kim:

              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 Timothy
Collins at 202-551-3176 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Energy & Transportation
       cc:                                              Ramey Layne