Sunoco LP — Regulatory Filings 2021

Jun 2, 2021

CORRESP 1 filename1.htm CORRESP

SUNOCO LP

SUNOCO FINANCE CORP.

8111 Westchester Drive, Suite 400

Dallas, Texas 75225

June 2, 2021

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4628

Washington, D.C. 20549-4628

Re: Sunoco LP and Sunoco Finance Corp.

Registration Statement on Form S-4, File No. 333-256331

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sunoco LP, a Delaware limited partnership (the “ Partnership ”), and Sunoco Finance Corp., a Delaware corporation (“ Finance Corp. ” and, together with the Partnership, the “ Issuers ”), hereby request acceleration of the effective time of the Registration Statement on Form S-4 (File No. 333-256331), to June 7, 2021 at 11:00 a.m., Eastern Time, or as soon thereafter as practicable.

If you have any questions, please call Lande Spottswood of Vinson & Elkins L.L.P. at (713) 758-2326.

Very truly yours,

Sunoco LP
By	Sunoco GP LLC, its general partner
By:	/s/ Pamela Taylor
	Name: Pamela Taylor
	Title: Secretary
Sunoco Finance Corp.
By:	/s/ Pamela Taylor
	Name: Pamela Taylor
	Title: Secretary

cc: Pamela Taylor, Sunoco LP

Lande Spottswood, Vinson & Elkins L.L.P.

E. Ramey Layne, Vinson & Elkins L.L.P.