July 16, 2024

Atanas H. Atanasov
Chief Financial Officer
HF Sinclair Corp
2828 N. Harwood, Suite 1300
Dallas, Texas 75201

       Re: HF Sinclair Corp
           Form 10-K for Fiscal Year Ended December 31, 2023
           Form 8-K filed on February 21, 2024
           File No. 001-41325
Dear Atanas H. Atanasov:

       We have reviewed your June 6, 2024 response to our comment letter and
have the
following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our May 15,
2024 letter.

Form 10-K for Fiscal Year Ended December 31, 2023
Reconciliations to Amounts Reported Under Generally Accepted Accounting
Principles, page 76

1.     We note your proposed presentation of the comparable GAAP measure, gross
margin in
       response to prior comment 2. Please explain to us why operating expenses
are deducted
       in calculating GAAP gross margin. Please also clarify for us the types
of costs included
       in operating expenses and the extent to which these costs are
inventoriable based on the
       guidance in FASB ASC 330-10-30-1 through 8. In addition, your response
should
       explain why you believe these costs are not required to be included in
the cost of products
       sold measure that you separately report pursuant to Rule 5-03.2(a) of
Regulation S-X.
 July 16, 2024
Page 2
2.     Your proposed disclosures in response to prior comment 2 present
reconciliations of
       Adjusted refinery/renewables gross margin, less operating expenses per
produced
       barrel/gallon sold to another non-GAAP measure, Adjusted
refinery/renewables gross
       margin per produced barrel/gallon sold. Please revise to include
reconciliations that
       start with the most directly comparable GAAP measure to comply with Item
10(e)(1)(i) of
       Regulation S-K.

       Please contact Joanna Lam at 202-551-3476 or Raj Rajan at 202-551-3388
if you have
questions regarding comments on the financial statements and related matters.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Energy &
Transportation