-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UXTtuAye4QySf1OYYEz+TdwSRTVfDemn9s42yk8WXOUMM/t7nJYGvjWZC5D+r2O0
 Ll5F189BSJnPDSlDKVRFTg==

<SEC-DOCUMENT>0001286131-10-000001.txt : 20100629
<SEC-HEADER>0001286131-10-000001.hdr.sgml : 20100629
<ACCEPTANCE-DATETIME>20100629171137
ACCESSION NUMBER:		0001286131-10-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100629
DATE AS OF CHANGE:		20100629
EFFECTIVENESS DATE:		20100629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STONEMOR PARTNERS LP
		CENTRAL INDEX KEY:			0001286131
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				800103159
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-144196
		FILM NUMBER:		10924690

	BUSINESS ADDRESS:	
		STREET 1:		311 VETERANS HIGHWAY
		STREET 2:		SUITE B
		CITY:			LEVITTOWN
		STATE:			PA
		ZIP:			19056
		BUSINESS PHONE:		2158262800

	MAIL ADDRESS:	
		STREET 1:		311 VETERANS HIGHWAY
		STREET 2:		SUITE B
		CITY:			LEVITTOWN
		STATE:			PA
		ZIP:			19056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STONEMOR OPERATING LLC
		CENTRAL INDEX KEY:			0001488902
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-144196-02
		FILM NUMBER:		10924692

	BUSINESS ADDRESS:	
		STREET 1:		C/O STONEMOR PARTNERS L.P.
		STREET 2:		311 VETERANS HIGHWAY, SUITE B
		CITY:			LEVITTOWN
		STATE:			PA
		ZIP:			19056
		BUSINESS PHONE:		215-826-2800

	MAIL ADDRESS:	
		STREET 1:		C/O STONEMOR PARTNERS L.P.
		STREET 2:		311 VETERANS HIGHWAY, SUITE B
		CITY:			LEVITTOWN
		STATE:			PA
		ZIP:			19056

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STONEMOR INDIANA LLC
		CENTRAL INDEX KEY:			0001489456
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-144196-01
		FILM NUMBER:		10924691

	BUSINESS ADDRESS:	
		STREET 1:		C/O STONEMOR PARTNERS L.P.
		STREET 2:		311 VETERANS HIGHWAY, SUITE B
		CITY:			LEVITTOWN
		STATE:			PA
		ZIP:			19056
		BUSINESS PHONE:		215-826-2800

	MAIL ADDRESS:	
		STREET 1:		C/O STONEMOR PARTNERS L.P.
		STREET 2:		311 VETERANS HIGHWAY, SUITE B
		CITY:			LEVITTOWN
		STATE:			PA
		ZIP:			19056
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001286131</cik>
        <entityName>STONEMOR PARTNERS LP</entityName>
        <issuerAddress>
            <street1>311 VETERANS HIGHWAY</street1>
            <street2>SUITE B</street2>
            <city>LEVITTOWN</city>
            <stateOrCountry>PA</stateOrCountry>
            <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
            <zipCode>19056</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>215-826-2800</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Partnership</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <issuerList>
        <issuer>
            <cik>0001488902</cik>
            <entityName>STONEMOR OPERATING LLC</entityName>
            <issuerAddress>
                <street1>311 VETERANS HIGHWAY</street1>
                <street2>SUITE B</street2>
                <city>LEVITTOWN</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </issuerAddress>
            <issuerPhoneNumber>215-826-2800</issuerPhoneNumber>
            <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
            <issuerPreviousNameList>
                <value>None</value>
            </issuerPreviousNameList>
            <edgarPreviousNameList>
                <value>None</value>
            </edgarPreviousNameList>
            <entityType>Limited Liability Company</entityType>
            <yearOfInc>
                <overFiveYears>true</overFiveYears>
            </yearOfInc>
        </issuer>
        <issuer>
            <cik>0001489456</cik>
            <entityName>STONEMOR INDIANA LLC</entityName>
            <issuerAddress>
                <street1>311 VETERANS HIGHWAY</street1>
                <street2>SUITE B</street2>
                <city>LEVITTOWN</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </issuerAddress>
            <issuerPhoneNumber>215-826-2800</issuerPhoneNumber>
            <jurisdictionOfInc>INDIANA</jurisdictionOfInc>
            <issuerPreviousNameList>
                <value>None</value>
            </issuerPreviousNameList>
            <edgarPreviousNameList>
                <value>None</value>
            </edgarPreviousNameList>
            <entityType>Limited Liability Company</entityType>
            <yearOfInc>
                <withinFiveYears>true</withinFiveYears>
                <value>2007</value>
            </yearOfInc>
        </issuer>
    </issuerList>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>none</firstName>
                <lastName>StoneMor GP LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>311 Veterans Highway</street1>
                <street2>Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>General Partner of StoneMor Partners LP</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lawrence</firstName>
                <lastName>Miller</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Director of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>R.</middleName>
                <lastName>Shane</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Director of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>L.</middleName>
                <lastName>Stache</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <lastName>Stache</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Paul</firstName>
                <lastName>Waimberg</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <middleName>K.</middleName>
                <lastName>Yost</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor GP LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Allen</firstName>
                <middleName>R.</middleName>
                <lastName>Freedman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Peter</firstName>
                <lastName>Grunebaum</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of StoneMor GP LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>B.</middleName>
                <lastName>Hellman, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Martin</firstName>
                <middleName>R.</middleName>
                <lastName>Lautman, Ph.D.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Fenton</firstName>
                <middleName>R.</middleName>
                <lastName>Talbott</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of StoneMor GP LLC, StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Howard</firstName>
                <middleName>L.</middleName>
                <lastName>Carver</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of StoneMor GP LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gregg</firstName>
                <middleName>A.</middleName>
                <lastName>Strom</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alan</firstName>
                <lastName>Fisher</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of the StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ken</firstName>
                <lastName>Lee, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffrey</firstName>
                <middleName>P.</middleName>
                <lastName>Bissonette</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o StoneMor Partners LP</street1>
                <street2>311 Veterans Highway, Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of StoneMor Operating LLC and StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>none</firstName>
                <lastName>StoneMor Partners L.P.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>311 Veterans Highway</street1>
                <street2>Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Sole Member of StoneMor Operating LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>none</firstName>
                <lastName>StoneMor Operating LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>311 Veterans Highway</street1>
                <street2>Suite B</street2>
                <city>Levittown</city>
                <stateOrCountry>PA</stateOrCountry>
                <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                <zipCode>19056</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Sole Member of StoneMor Indiana LLC</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-06-21</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>true</isBusinessCombinationTransaction>
            <clarificationOfResponse>The common units of StoneMor Partners L.P. and the notes were issued to persons as a condition to the closing of the acquisition by StoneMor Partners L.P. and certain of its subsidiaries of assets and stock of certain other companies.</clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>13378074</totalOfferingAmount>
            <totalAmountSold>12878074</totalAmountSold>
            <totalRemaining>500000</totalRemaining>
            <clarificationOfResponse>Common units representing limited partnership interests of StoneMor Partners L.P. valued at $6,285,000 and notes issued by StoneMor Operating LLC and StoneMor Indiana LLC in the aggregate principal amount of $7,093,074.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>5</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>STONEMOR PARTNERS LP</issuerName>
                <signatureName>/s/ Michael L. Stache</signatureName>
                <nameOfSigner>Michael L. Stache</nameOfSigner>
                <signatureTitle>Sr. Vice President &amp; Chief Operating Officer</signatureTitle>
                <signatureDate>2010-06-29</signatureDate>
            </signature>
            <signature>
                <issuerName>STONEMOR OPERATING LLC</issuerName>
                <signatureName>/s/ Michael L. Stache</signatureName>
                <nameOfSigner>Michael L. Stache</nameOfSigner>
                <signatureTitle>Sr. Vice President &amp; Chief Operating Officer</signatureTitle>
                <signatureDate>2010-06-29</signatureDate>
            </signature>
            <signature>
                <issuerName>STONEMOR INDIANA LLC</issuerName>
                <signatureName>/s/ Michael L. Stache</signatureName>
                <nameOfSigner>Michael L. Stache</nameOfSigner>
                <signatureTitle>President &amp; Chief Executive Officer</signatureTitle>
                <signatureDate>2010-06-29</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----