# EDGAR Filing Document

**Accession Number:** 0001559432
**File Stem:** 0001193125-23-014125
**Filing Date:** 2023-1
**Character Count:** 3482
**Document Hash:** b54f39b669d0b40c5e4c49c0503b38f5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-014125.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001193125-23-014125

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230124

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MorningStar Partners, L.P.
- **CENTRAL INDEX KEY:** 0001559432
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 320368858
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 400 WEST 7TH STREET
- **CITY:** FORT WORTH
- **STATE:** TX
- **ZIP:** 76102
- **BUSINESS PHONE:** 817-334-7800

**MAIL ADDRESS:**
- **STREET 1:** 400 WEST 7TH STREET
- **CITY:** FORT WORTH
- **STATE:** TX
- **ZIP:** 76102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MorningStar Partners, L.P.
- **DATE OF NAME CHANGE:** 20121002

**MORNINGSTAR PARTNERS, L.P.** 

**400 West 7th Street** 

**Fort Worth, Texas 76102** 

January 24, 2023

***Via Edgar***

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-4628

Attn: Irene Barberena-Meissner

---

| | |
|:---|:---|
| **Re:** | **MorningStar Partners, L.P.**  |

---

**Registration Statement on Form S-1** 

**File No. 333-268424** 

Ladies and Gentlemen:

On behalf of MorningStar Partners, L.P. (the "***Partnership***") and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-268424) (as amended, the "***Registration Statement***") be accelerated to 3:00 p.m., Washington, D.C. time, on January 26, 2023, 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 Mollie Duckworth at (737) 910-7325.

The Partnership hereby acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Partnership from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Partnership may not assert staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

------

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **MorningStar Partners, L.P.** | **MorningStar Partners, L.P.** |
| By: MorningStar Oil & Gas, LLC its general partner | By: MorningStar Oil & Gas, LLC its general partner |
| By: | /s/ Brent W. Clum |
|  | Brent W. Clum |
|  | President of Business Operations and Chief Financial Officer |

---

cc: Bob R. Simpson, Chief Executive Officer, MorningStar Oil & Gas, LLC.

Michael Chambers, Latham & Watkins LLP

Mollie Duckworth, Latham & Watkins LLP

Joshua Davidson, Baker Botts L.L.P.

Douglas V. Getten, Baker Botts L.L.P.