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                                SUBURBAN PROPANE
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One Suburban Plaza o 240 Route 10 West o P.0. Box 206 o Whippany, NJ 07981-0206
                    Office 973-503-9987   Fax 973-515-5982
                            www.suburbanpropane.com



                                 August 23, 2005



VIA EDGAR
---------

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549
Attn:  Mr. Kurt K. Murao

         Re:    Suburban Propane Partners, LP and Suburban Energy Finance Corp.
                ---------------------------------------------------------------
                Registration Statement on Form S-4 (File No. 333-125601)
                --------------------------------------------------------


Ladies and Gentlemen:

                  Pursuant to Rule 461 under the Securities Act of 1933, as
amended, Suburban Propane Partners, LP and Suburban Energy Finance Corp.
(collectively, the "Registrants") hereby request that the effectiveness of the
above-referenced Registration Statement be accelerated so that it may become
effective at 12:00 noon (Eastern time) on Thursday, August 25, 2005, or as soon
as practicable thereafter.

                  In connection with the filing of the Registration Statement,
the Registrants acknowledge that the disclosure in the filing is its
responsibility and staff comments, or changes to the disclosure in response to
staff comments, may not be asserted as defenses in any proceeding which may be
brought by any person. The Registrants represent to the Commission that should
the Commission or the staff acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action
with respect to the filing and it will not assert this action as a defense in
any proceeding initiated by the Commission or any person under the federal
securities laws of the United States. The Registrants further acknowledge that
the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective does not relieve the Registrants
from their full responsibility for the adequacy and accuracy of the disclosures
in the filing.

                  I hereby confirm to you that the Registrants are aware of
their obligations under the Act and the Securities Exchange Act of 1934, as
amended, with respect to the public offering of securities specified in the
Registration Statement.

                  Please call Todd R. Chandler at (212) 310-8172 of Weil,
Gotshal & Manges LLP to confirm the effectiveness of the Registration Statement
or with any questions.




                                            Very truly yours,

                                            SUBURBAN PROPANE PARTNERS, LP
                                            SUBURBAN ENERGY FINANCE CORP.


                                            By: Janice Sokol
                                                --------------------------
                                                General Counsel