TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 13, 2022 Willie C. Chiang Chief Executive Officer Plains All American Pipeline, L.P. 333 Clay Street Suite 1600 Houston, TX 77002 Re: PLAINS ALL AMERICAN PIPELINE LP Registration Statement on Form S-3 Filed October 4, 2022 File No. 333-267725 Dear Willie C. Chiang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Arthur Tornabene-Zalas at (202) 551-3162 or Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David Oelman, Esq.