September 19, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | HF Sinclair Corporation |
Registration Statement on Form S-4
Filed September 12, 2022
File No. 333-267389
Ladies and Gentlemen:
On behalf of HF Sinclair Corporation, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m., Washington, D.C. time, on September 21, 2022, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Securities and Exchange Commission
Page 2
Very truly yours, | ||
HF SINCLAIR CORPORATION | ||
By: | /s/ Vaishali S. Bhatia | |
Name: | Vaishali S. Bhatia | |
Title: | Senior Vice President, General Counsel and Secretary |
cc: | Gillian A. Hobson, Vinson & Elkins L.L.P. |