<SEC-DOCUMENT>0000048039-18-000040-index.html : 20180703
<SEC-HEADER>0000048039-18-000040.hdr.sgml : 20180703
<ACCEPTANCE-DATETIME>20180509180613
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000048039-18-000040
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HollyFrontier Corp
		CENTRAL INDEX KEY:			0000048039
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				751056913
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2828 N. HARWOOD
		STREET 2:		SUITE 1300
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
		BUSINESS PHONE:		2148713555

	MAIL ADDRESS:	
		STREET 1:		2828 N. HARWOOD
		STREET 2:		SUITE 1300
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HOLLY CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL APPLIANCE CORP
		DATE OF NAME CHANGE:	19680508
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>responsetohfccommentl_image1.gif
<TEXT>
Document 2 - file: responsetohfccommentl_image1.gif

</DOCUMENT>
</SEC-DOCUMENT>