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                 September 19, 2022

       Michael C. Jennings
       Chief Executive Officer and Director
       HF Sinclair Corporation
       2828 North Harwood
       Suite 1300
       Dallas, TX 75201

                                                        Re: HF Sinclair
Corporation
                                                            Registration
Statement on Form S-4
                                                            Filed September 12,
2022
                                                            File No. 333-267389

       Dear Mr. Jennings:

              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 Arthur Tornabene-Zalas at (202) 551-3162 or Liz
Packebusch, Staff
       Attorney, at (202) 551-8749 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Gillian Hobson, Esq.