June 11, 2019

Thomas R. Miller
Chief Financial Officer
Sunoco LP
8111 Westchester Drive
Suite 400
Dallas, TX 75225

       Re: Sunoco LP
           Registration Statement on Form S-4
           Filed June 5, 2019
           File No. 333-231968

Dear Mr. Miller:

       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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548
with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Natural
Resources