0001193125-13-274162.txt : 20130805 0001193125-13-274162.hdr.sgml : 20130805 20130627115033 ACCESSION NUMBER: 0001193125-13-274162 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARTIN MIDSTREAM PARTNERS LP CENTRAL INDEX KEY: 0001176334 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PETROLEUM BULK STATIONS & TERMINALS [5171] IRS NUMBER: 050527861 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 BUSINESS PHONE: 9039836200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Martin Operating Partnership L.P. CENTRAL INDEX KEY: 0001294564 IRS NUMBER: 760712100 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 BUSINESS PHONE: 903-983-6200 MAIL ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Martin Midstream Finance Corp. CENTRAL INDEX KEY: 0001501249 IRS NUMBER: 272121037 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 B STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 BUSINESS PHONE: (903) 983-6200 MAIL ADDRESS: STREET 1: P.O. BOX 191 CITY: KILGORE STATE: TX ZIP: 75663-0101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Martin Operating GP LLC CENTRAL INDEX KEY: 0001501250 IRS NUMBER: 760712101 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 B STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 BUSINESS PHONE: (903) 983-6200 MAIL ADDRESS: STREET 1: P.O. BOX 191 CITY: KILGORE STATE: TX ZIP: 75663-0101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Redbird Gas Storage LLC CENTRAL INDEX KEY: 0001573996 IRS NUMBER: 452400544 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 BUSINESS PHONE: 903-983-6200 MAIL ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOP Midstream Holdings LLC CENTRAL INDEX KEY: 0001573997 IRS NUMBER: 455095058 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 BUSINESS PHONE: 903-983-6200 MAIL ADDRESS: STREET 1: 4200 STONE ROAD CITY: KILGORE STATE: TX ZIP: 75662 CORRESP 1 filename1.htm CORRESP

[MARTIN MIDSTREAM PARTNERS L.P. LETTERHEAD]

June 27, 2013

Via EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Caroline Kim

 

Re: Martin Midstream Partners L.P. (the “Company”)

Registration Statement on Form S-4/A filed on June 24, 2013

File No. 333-187825 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”), we hereby request that the effective date for the Registration Statement be accelerated so that it will become effective at 10:00 a.m., Washington D.C. time, on Friday, June 28, 2013, or as soon thereafter as possible.

With respect to the Registration Statement, we acknowledge and understand our responsibilities under the Act and the Securities Exchange Act of 1934, as amended. We also acknowledge that (i) should the Securities and Exchange Commission (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; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company 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.

[Signature Page Follows]

Securities and Exchange Commission

Page 2

Very truly yours,

/s/ Robert D. Bondurant

Robert D. Bondurant

Executive Vice President and

Chief Financial Officer

 

cc: Via Email: kimc@sec.gov

Caroline Kim

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Via Email: ejohnson@lockelord.com

J. Eric Johnson

Locke Lord LLP