0001193125-17-368432.txt : 20180117 0001193125-17-368432.hdr.sgml : 20180117 20171213173903 ACCESSION NUMBER: 0001193125-17-368432 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20171213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ANDEAVOR CENTRAL INDEX KEY: 0000050104 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 950862768 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 19100 RIDGEWOOD PKWY CITY: SAN ANTONIO STATE: TX ZIP: 78259-1828 BUSINESS PHONE: 210 626-6000 MAIL ADDRESS: STREET 1: 19100 RIDGEWOOD PKWY CITY: SAN ANTONIO STATE: TX ZIP: 78259-1828 FORMER COMPANY: FORMER CONFORMED NAME: TESORO CORP /NEW/ DATE OF NAME CHANGE: 20041108 FORMER COMPANY: FORMER CONFORMED NAME: TESORO PETROLEUM CORP /NEW/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Acceleration Request

[Andeavor Letterhead]

December 13, 2017

Via EDGAR

Karina Dorin,

United States Securities and Exchange Commission,

Division of Corporation Finance,

100 F Street, N.E.,

Washington, D.C. 20549.

 

Re: Andeavor
     Registration Statement filed on Form S-4
     File No. 333-221504
     Filed November 13, 2017

Dear Ms. Dorin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Andeavor (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 12:00 p.m. EST on Friday, December 15, 2017, or as soon as thereafter practicable.

Please do not hesitate to contact me at 210-626-4280 or kim.rucker@andeavor.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.

[Signature Page Follows]

Yours truly,
/s/ Kim K. W. Rucker
Kim K. W. Rucker

 

cc: Catherine M. Clarkin
     Ari B. Blaut
     (Sullivan & Cromwell LLP)

[Signature Page to Andeavor Form S-4 Acceleration Request]