TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 16, 2023 Thomas Long Co-Chief Executive Officer and Director Energy Transfer LP 8111 Westchester Drive, Suite 600 Dallas, Texas 75225 Re: Energy Transfer LP Registration Statement on Form S-3 Filed May 9, 2023 File No. 333-271744 Dear Thomas 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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: George Vlahakos, Esq.