# EDGAR Filing Document

**Accession Number:** 0001604665
**File Stem:** 0001193125-23-072909
**Filing Date:** 2023-3
**Character Count:** 2294
**Document Hash:** 332e13af0db9bf4418feb5336583a0cf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-072909.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0001193125-23-072909

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILER**: 

**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:** 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

![LOGO](g773675g0316221339181.jpg)

**<u>VIA EDGAR</u>**

March 16, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy and Transportation

100 F. Street, N.E.

Washington, D.C. 20549-3561

Re: Westlake Chemical Partners LP

Registration Statement on Form S-3

File No. 333-270176

Ladies and Gentlemen:

On behalf of Westlake Chemical Partners LP, 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-3 be accelerated to 4:00 P.M., Washington, D.C. time, on March 20, 2023, or as soon as practicable thereafter.

Thank you for your assistance in this matter. If you need any additional information, please contact Mariam Boxwala of Vinson & Elkins L.L.P. at (713) 758-2168.

[Signature Page Follows]

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Securities and Exchange Commission

March 16, 2023

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| WESTLAKE CHEMICAL PARTNERS LP | WESTLAKE CHEMICAL PARTNERS LP |
| By: Westlake Chemical Partners GP LLC, its general partner | By: Westlake Chemical Partners GP LLC, its general partner |
| By: | /s/ Albert Y. Chao |
| Name: | Albert Y. Chao |
| Title: | President, Chief Executive Officer and Director |

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cc: E. Ramey Layne, Vinson & Elkins L.L.P. <br> Mariam Boxwala, Vinson & Elkins L.L.P.