PBF Energy Inc.

1 Sylvan Way, Second Floor

Parsippany, NJ 07054

Office: 973.455.7500

Fax: 973.455.7562

www.pbfenergy.com

July 06, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, NE

Washington, D.C. 20549

Attention:

Mr. Michael Purcell

Ms. Karina Dorin

Re:        

PBF Energy Inc.

Form 10-K for the Fiscal Year Ended December 31, 2021

Filed February 17, 2022

File No. 001-35764

Ladies and Gentlemen:

PBF Energy Inc. (the “Company”) acknowledges receipt of the letter dated July 1, 2022, providing comments on the above-referenced filing by the Staff of the Division of Corporation Finance of the Securities and Exchange Commission. Steve Andriola, the Company’s Senior Director of Financial Reporting, spoke with Mr. Michael Purcell of the Staff on July 6, 2022, who kindly granted the Company’s request for an extension to July 29, 2022, to respond to the Staff’s comments. Accordingly, the Company plans to respond to the Staff's comment letter on or before that date. The Company greatly appreciates the Staff's cooperation in this regard.

If you should have any questions, please contact Steve Andriola at (973) 455-8998 or me at (973) 455-8941.

Sincerely,

/s/ Trecia Canty

Trecia Canty,

Senior Vice President, General Counsel

Cc:	John Barone, Corporate Controller
	Steve Andriola, Senior Director, Financial Reporting