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                 March 12, 2021

       Thomas E. Long
       Co-Chief Executive Officer
       Energy Transfer LP
       8111 Westchester Drive, Suite 600
       Dallas, TX 75225

                                                        Re: Energy Transfer LP
                                                            Registration
Statement on Form S-4
                                                            Filed March 5, 2021
                                                            File No. 333-253956

       Dear Mr. Long:

              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:                                              Kevin M. Richardson