TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 12, 2021 Robert T. Halpin Executive Vice President and Chief Financial Officer Crestwood Equity Partners LP 811 Main Street, Suite 3400 Houston, TX 77002 Re: Crestwood Equity Partners LP Registration Statement on Form S-3 Filed May 5, 2021 File No. 333-255799 Dear Mr. Halpin: 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Gillian A. Hobson