0001193125-15-348218.txt : 20151120 0001193125-15-348218.hdr.sgml : 20151120 20151020160033 ACCESSION NUMBER: 0001193125-15-348218 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20151020 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SunCoke Energy Partners, L.P. CENTRAL INDEX KEY: 0001555538 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS) [3312] IRS NUMBER: 322451470 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1011 WARRENVILLE ROAD STREET 2: SUITE 600 CITY: LISLE STATE: IL ZIP: 60532 BUSINESS PHONE: 630-824-1000 MAIL ADDRESS: STREET 1: 1011 WARRENVILLE ROAD STREET 2: SUITE 600 CITY: LISLE STATE: IL ZIP: 60532 CORRESP 1 filename1.htm CORRESP

LOGO

Via EDGAR

October 20, 2015

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention:    Pamela Long, Assistant Director

                    Craig Slivka, Special Counsel

 

Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-207098) of SunCoke Energy Partners, L.P., a Delaware limited partnership

Ladies and Gentlemen:

On behalf of SunCoke Energy Partners, L.P. (the “Partnership”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests the effective date of the above referenced Registration Statement be accelerated to 4:00 p.m., Washington D.C. time, on October 22, 2015, or as soon thereafter as practicable. The Partnership hereby acknowledges that:

 

    should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Partnership from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and

 

    the Partnership may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

This request has been submitted via EDGAR. If you need additional information, please contact Benjamin F. Rikkers (414-319-7348) of Foley & Lardner LLP.

* * * * *


Very truly yours,
SunCoke Energy Partners, L.P.
By:   SunCoke Energy Partners GP LLC, its general partner
By:   /s/ Denise R. Cade
Name:   Denise R. Cade
Title:   Senior Vice President, General Counsel, Corporate Secretary

 

 

GRAPHIC 2 g58115sxcp.jpg GRAPHIC begin 644 g58115sxcp.jpg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end