VIA EDGAR
March 16, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy and Transportation
100 F. Street, N.E.
Washington, D.C. 20549-3561
| Re: | Westlake Chemical Partners LP |
Registration Statement on Form S-3
File No. 333-270176
Ladies and Gentlemen:
On behalf of Westlake Chemical Partners LP, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 P.M., Washington, D.C. time, on March 20, 2023, or as soon as practicable thereafter.
Thank you for your assistance in this matter. If you need any additional information, please contact Mariam Boxwala of Vinson & Elkins L.L.P. at (713) 758-2168.
[Signature Page Follows]
Securities and Exchange Commission
March 16, 2023
Page 2
| Very truly yours, | ||
| WESTLAKE CHEMICAL PARTNERS LP | ||
| By: Westlake Chemical Partners GP LLC, its general partner | ||
| By: | /s/ Albert Y. Chao | |
| Name: | Albert Y. Chao | |
| Title: | President, Chief Executive Officer and Director | |
| cc: | E. Ramey Layne, Vinson & Elkins L.L.P. | |
| Mariam Boxwala, Vinson & Elkins L.L.P. |