0001193125-18-351732.txt : 20190402 0001193125-18-351732.hdr.sgml : 20190402 20181218113802 ACCESSION NUMBER: 0001193125-18-351732 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181218 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: 0928 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 CORRESP 1 filename1.htm CORRESP

Via EDGAR

December 18, 2018

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Katherine Bagley

 

Re:

Suburban Propane Partners, L.P.

    

Registration Statement on Form S-4

    

File No. 333-228760

Suburban Propane Partners, L.P. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-4 to become effective at 4:00 p.m. Eastern Time on Wednesday, December 19, 2018, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

In connection with the foregoing request, the Registrant hereby acknowledges that:

 

  •  

should the Commission or the staff of the Commission (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;

 

  •  

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

 

SUBURBAN PROPANE PARTNERS, L.P.
By:   /s/ Paul Abel, Esq.
Name:   Paul Abel, Esq.
Title:   Senior Vice President, General Counsel & Secretary

 

 

Cc:

Michael A. Stivala, Suburban Propane Partners, L.P.

    

Charles E. Dropkin, Proskauer Rose LLP

    

Daniel L. Forman, Proskauer Rose LLP