0000000000-20-008528.txt : 20210419 0000000000-20-008528.hdr.sgml : 20210419 20200910190933 ACCESSION NUMBER: 0000000000-20-008528 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200910 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CrossAmerica Partners LP CENTRAL INDEX KEY: 0001538849 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS) [5172] IRS NUMBER: 454165414 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 600 HAMILTON STREET STREET 2: SUITE 500 CITY: ALLENTOWN STATE: PA ZIP: 18101 BUSINESS PHONE: 610-625-8000 MAIL ADDRESS: STREET 1: 600 HAMILTON STREET STREET 2: SUITE 500 CITY: ALLENTOWN STATE: PA ZIP: 18101 FORMER COMPANY: FORMER CONFORMED NAME: Lehigh Gas Partners LP DATE OF NAME CHANGE: 20120105 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 10, 2020 Jonathan Benfield Chief Financial Officer CrossAmerica Partners LP 600 Hamilton Street, Suite 500 Allentown, PA 18101 Re: CrossAmerica Partners LP Form 10-K for the Fiscal Year Ended December 31, 2019 Filed February 26, 2020 File No. 1-35711 Dear Mr. Benfield: We have reviewed your August 25, 2020 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 28, 2020 letter. Form 10-K for the Fiscal Year Ended December 31, 2019 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Segment Results, page 52 1. We reviewed your response to comment 1 and the related disclosure in Form 10-Q for the Quarterly Period Ended June 30, 2020. Operating income is your segment profitability measure and is disclosed pursuant to ASC 280. Non-GAAP financial measures do not include financial measures that are required to be disclosed by GAAP. Please remove the reconciliation of segment operating income to consolidated Adjusted EBITDA. Refer to Question 104.01 of the Division of Corporation Finance's Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Jonathan Benfield CrossAmerica Partners LP September 10, 2020 Page 2 Item 8. Financial Statements Consolidated Statements of Income, page 71 2. We reviewed your response to comment 2. Please provide summarized financial information for CST Fuel Supply in the notes to the financial statements. Refer to Rule 4- 08(g) of Regulation S-X. You may contact Adam Phippen at (202) 551-3336 or Bill Thompson at (202) 551- 3344 with any questions. FirstName LastNameJonathan Benfield Sincerely, Comapany NameCrossAmerica Partners LP Division of Corporation Finance September 10, 2020 Page 2 Office of Trade & Services FirstName LastName