# EDGAR Filing Document

**Accession Number:** 0001604665
**File Stem:** 0000000000-23-002267
**Filing Date:** 2023-3
**Character Count:** 4017
**Document Hash:** 660e7e548e625c68b6493b5c265f8f13
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002267.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0000000000-23-002267

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230308

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WLKP Finance Corp.
- **CENTRAL INDEX KEY:** 0001698982
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**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]
- **IRS NUMBER:** 320436529
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**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**: 0001193125-23-056344

## Text-Extract

```

United States securities and exchange commission logo

                           March 8, 2023

       L. Benjamin Ederington
       General Counsel
       Westlake Chemical Partners LP
       2801 Post Oak Boulevard, Suite 600
       Houston, Texas 77056

                                                        Re: Westlake Chemical
Partners LP
                                                            Registration
Statement on Form S-3
                                                            Filed March 1, 2023
                                                            File No. 333-270176

       Dear L. Benjamin Ederington:

              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 Jessica
Ansart at 202-551-4511 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              Ramey Layne

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 8, 2023

L. Benjamin Ederington
General Counsel
Westlake Chemical Partners LP
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056

**Re: Westlake Chemical Partners LP**
**Registration Statement on Form S-3**
**Filed March 1, 2023**
**File No. 333-270176**

Dear L. Benjamin Ederington:

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 Jessica Ansart at 202-551-4511 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Ramey Layne