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                               July 1, 2022

       Erik Young
       Senior Vice President, Chief Financial Officer
       PBF Energy Inc.
       One Sylvan Way, Second Floor
       Parsippany, New Jersey 07054

                                                        Re: PBF Energy Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed February 17,
2022
                                                            File No. 001-35764

       Dear Mr. Young:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2021

       Risk Factors, page 28

   1.                                                   Disclose the material
effects of transition risks related to climate change that may affect
                                                        your business,
financial condition, and results of operations, such as market trends that
                                                        may alter business
opportunities or technological changes.
   2.                                                   We note your disclosure
on page 39 of your Form 10-K regarding increased litigation
                                                        risks related to
climate change. Please expand your disclosure to explain the potential
                                                        impact to the company.
       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       63

   3.                                                   We note your 2022 Proxy
Statement states that your facilities utilize state of the art
                                                        pollution control
equipment to reduce emissions. Please revise your disclosure to identify
 Erik Young
PBF Energy Inc.
July 1, 2022
Page 2
         any material past and/or future capital expenditures for
climate-related projects. Please
         provide quantitative information for each of the periods for which
financial statements are
         presented in your Form 10-K and for any future periods as part of your
response.
4.       We note your disclosures on pages 35-36 of your Form 10-K regarding
the physical
         effects of climate change. If material, discuss the physical effects
of climate change on
         your operations and results in greater detail. This disclosure may
include the following:
             quantification of material weather-related damages to your
property or operations,
             including any damages due to rising sea levels;
             potential for indirect weather-related impacts that have affected
or may affect your
             major customers or suppliers; and
             any weather-related impacts on the cost or availability of
insurance.
         Your response should include quantitative information for each of the
periods for which
         financial statements are presented in your Form 10-K and explain
whether changes are
         expected in future periods.
5.       We note your disclosures on page 70 regarding your Renewable Fuel
Standard
         compliance costs and page 105 regarding environmental and regulatory
capital
         expenditures. Please tell us about and quantify any additional
compliance costs related to
         climate change for each of the periods covered by your Form 10-K and
whether increased
         amounts are expected to be incurred in future periods.
        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 Michael Purcell at 202-551-5351 or Karina Dorin at
202-551-3763 with
any questions.



FirstName LastNameErik Young                                  Sincerely,
Comapany NamePBF Energy Inc.
                                                              Division of
Corporation Finance
July 1, 2022 Page 2                                           Office of Energy
& Transportation
FirstName LastName