# EDGAR Filing Document

**Accession Number:** 0001698982
**File Stem:** 0000000000-26-002405
**Filing Date:** 2026-3
**Character Count:** 2877
**Document Hash:** c5014cab2a51d1c4dbc6e5ea38775e9b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002405.hdr.sgml**: 20260408

**ACCESSION NUMBER**: 0000000000-26-002405

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260309

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WLKP Finance Corp.
- **CENTRAL INDEX KEY:** 0001698982

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-294019

**BUSINESS ADDRESS:**
- **STREET 1:** 2801 POST OAK BOULEVARD
- **STREET 2:** SUITE 600
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056
- **BUSINESS PHONE:** (713) 585-2900

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

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-294019

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-26-091822

## Text-Extract

```

                                                           March 9, 2026

Jean-Marc Gilson
President
Westlake Chemical Partners LP
2801 Post Oak Boulevard
Suite 600
Houston, TX 77056

       Re: Westlake Chemical Partners LP
           Registration Statement on Form S-3
           Filed March 4, 2026
           File No. 333-294019
Dear Jean-Marc Gilson:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Robert Augustin at 202-551-8483 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and Services
cc:    Clayton M. Heery

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._