SEC – ‘UPLOAD’ from 10/5/18 re: Allied Energy Co LLC, et al. – ‘TEXT-EXTRACT’

On:  Friday, 10/5/18, at 3:23pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  11/9/18   ·   Accession #:  0-18-31555

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      8K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                       October 5, 2018

Thomas R. Miller                                                                
Chief Financial Officer                                                         
Sunoco GP LLC                                                                   
8111 Westchester Drive                                                          
Suite 400                                                                       
Dallas, TX 75225                                                                

Re: Sunoco LP                                                     
Registration Statement on Form S-4                        
Filed September 28, 2018                                  
File No. 333-227607                                       

Dear Mr. Miller:                                                                

      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 Parhaum J. Hamidi, Attorney-Adviser, at (202) 551-3421
with any                                                                        
questions.                                                                      

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                         Office of Natural
Resources                                                                       

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		11/9/18		CORRESP,  UPLOAD
Filed on:		10/5/18		UPLOAD
		9/28/18		CORRESP,  S-3ASR,  S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/28/18  Sunoco LP                         S-4                   11:1.4M                                   Donnelley … Solutions/FA