PBF Energy Inc.
One Sylvan Way, Second Floor
Parsippany, New Jersey 07054
October 19, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attention: Liz Packebusch, Kevin Dougherty and David Plattner
| Re: | PBF Energy Inc. Registration Statement on Form S-4 Filed August 26, 2022 File No. 333-267119 |
To the addresses set forth above:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, PBF Energy Inc., a Delaware corporation, hereby requests acceleration of the effectiveness of the above-captioned Registration Statement to 4:00 p.m., Eastern Time, on October 21, 2022 or as soon as reasonably practicable thereafter.
Thank you for your assistance in this matter.
| | Very truly yours, |
| | | |
| | PBF ENERGY INC. |
| | | |
| | By: | /s/ Trecia M. Canty |
| | | Trecia M. Canty |
| | | Senior Vice President, General Counsel & Secretary |
| cc: | Philip Haines, Hunton Andrews Kurth LLP |
| | Jordan Hirsch, Hunton Andrews Kurth LLP |
