-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Myenw4l6HfNGN6XqCMuPQx76tN9pW1LAvoGJhz3aKvD0XFfbBVXxzrJVN/yTF6Dp 5Wngx54JpgptclZZE11scw== 0000950136-05-005100.txt : 20060912 0000950136-05-005100.hdr.sgml : 20060912 20050817171052 ACCESSION NUMBER: 0000950136-05-005100 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050817 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUBURBAN PROPANE PARTNERS LP CENTRAL INDEX KEY: 0001005210 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 223410353 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 206 STREET 2: 240 ROUTE 10 WEST CITY: WIPPANY STATE: NJ ZIP: 07981 BUSINESS PHONE: 9738875300 MAIL ADDRESS: STREET 1: ONE SUBURBAN PLZ STREET 2: 240 RTE 10 WEST CITY: WHIPPANY STATE: NJ ZIP: 07981 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUBURBAN ENERGY FINANCE CORP CENTRAL INDEX KEY: 0001282395 IRS NUMBER: 200436100 STATE OF INCORPORATION: DE FISCAL YEAR END: 0927 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 240 ROUTE 10 WEST CITY: WHIPPANY STATE: NJ ZIP: 07981 BUSINESS PHONE: 9738875300 CORRESP 1 filename1.htm



                           Weil, Gotshal & Manges LLP
                                767 Fifth Avenue
                               New York, NY 10153
                                 (212) 310-8000



                                                August 17, 2005



VIA EDGAR
- ---------

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549-0305

           Re:  Suburban Propane Partners, LLP and Suburban Energy Finance Corp.
                ----------------------------------------------------------------

Ladies and Gentlemen:

       On behalf of Suburban Propane Partners, LLP, a Delaware limited liability
company and Suburban Energy Finance Corp., a Delaware corporation (collectively,
the "REGISTRANTS"), please accept for filing, pursuant to the Securities Act of
1933, as amended, Amendment No. 2 to the Registrants' Registration Statement on
Form S-4 relating to the registration of their 6 7/8% Senior Notes due 2013,
having a maximum aggregate offering price of $250,000,000. In accordance with
your conversation with Todd Chandler, we have revised the language in the
"Incorporation of Certain Documents by Reference" section to reflect the
appropriate cross reference. See page 78.

       Please contact the undersigned at (212) 310-8172 with any questions or
comments concerning this registration statement.

                                          Very truly yours,



                                            /s/ Todd R. Chandler
                                          ---------------------------
                                             Todd R. Chandler, Esq.

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