# EDGAR Filing Document

**Accession Number:** 0001604665
**File Stem:** 0001193125-26-098833
**Filing Date:** 2026-3
**Character Count:** 2514
**Document Hash:** 9424afb3f8bb04a2ca093329317f1756
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-098833.hdr.sgml**: 20260408

**ACCESSION NUMBER**: 0001193125-26-098833

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260309

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Westlake Chemical Partners LP
- **CENTRAL INDEX KEY:** 0001604665
- **STANDARD INDUSTRIAL CLASSIFICATION:** INDUSTRIAL ORGANIC CHEMICALS [2860]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 320436529
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2801 POST OAK BOULEVARD
- **STREET 2:** SUITE 600
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056
- **BUSINESS PHONE:** (713) 960-9111

**MAIL ADDRESS:**
- **STREET 1:** 2801 POST OAK BOULEVARD
- **STREET 2:** SUITE 600
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056

**WESTLAKE CHEMICAL PARTNERS LP** 

2801 Post Oak Boulevard, Suite 600

Houston, Texas 77056

***VIA EDGAR***

March 9, 2026

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Robert Augustin

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| | |
|:---|:---|
| **Re:** | **Westlake Chemical Partners LP**  |

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**Registration Statement on Form S-3, filed March 4, 2026** 

**File No. 333-294019** 

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Westlake Chemical Partners LP (the "***Partnership***") hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-294019) (the "***Registration Statement***"). The Partnership respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on March 11, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Clayton M. Heery at (713) 546-7487.

[*Signature Page Follows*]

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| |
|:---|
| Very truly yours, |
| **WESTLAKE CHEMICAL PARTNERS LP** |
| /s/ L. Benjamin Ederington |
| L. Benjamin Ederington |
| Executive Vice President, Legal and External Affairs |

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cc: Ryan J. Maierson, Latham & Watkins LLP

Nick S. Dhesi, Latham & Watkins LLP

Clayton M. Heery, Latham & Watkins LLP

[*Signature Page to Acceleration Request*]