fp0009363_cover.htm

February 7, 2014

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Re:	Oppenheimer SteelPath MLP Funds Trust

Registration No.: 811-22363

Ladies and Gentlemen:

On behalf of the above-referenced registered Investment Company (the “Company”) transmitted herewith for filing pursuant to Rule 30b-2-1 and section 24(b) under the Investment Company Act of 1940, as amended, is the Funds’ Form N-CSR for the annual period ended November 30, 2013.

Any questions regarding this filing may be directed to the undersigned at the telephone number provided above.

Sincerely,

/s/Brian Wixted

Brian Wixted

Principal Financial Officer