# EDGAR Filing Document

**Accession Number:** 0001534701
**File Stem:** 0001193125-23-084657
**Filing Date:** 2023-3
**Character Count:** 2928
**Document Hash:** 71b884f29ec5ce2a87bb4eb0ffada839
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-084657.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001193125-23-084657

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Phillips 66 Co
- **CENTRAL INDEX KEY:** 0001534827
- **STANDARD INDUSTRIAL CLASSIFICATION:** PETROLEUM REFINING [2911]
- **IRS NUMBER:** 371652702
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2331 CITYWEST BLVD.
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77042
- **BUSINESS PHONE:** 281-293-6600

**MAIL ADDRESS:**
- **STREET 1:** 2331 CITYWEST BLVD.
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77042
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Phillips 66
- **CENTRAL INDEX KEY:** 0001534701
- **STANDARD INDUSTRIAL CLASSIFICATION:** PETROLEUM REFINING [2911]
- **IRS NUMBER:** 453779385
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2331 CITYWEST BLVD.
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77042
- **BUSINESS PHONE:** 832-765-3010

**MAIL ADDRESS:**
- **STREET 1:** 2331 CITYWEST BLVD.
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77042

**Phillips 66 Company** 

2331 CityWest Blvd.

Houston, Texas 77042

March 30, 2023

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

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Energy & Transportation

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Cheryl Brown

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| | | |
|:---|:---|:---|
| Re: | Phillips 66 Company | Phillips 66 Company |
|  | Phillips 66 | Phillips 66 |
|  | Registration Statement on Form S-4 | Registration Statement on Form S-4 |
|  | Filed February 22, 2023 | Filed February 22, 2023 |
|  | File No. | 333-269921 |
|  |  | 333-269921-01 |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Phillips 66 Company hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-269921) (the "<u>Registration Statement</u>"). We respectfully request that the Registration Statement become effective as of 10:00 a.m., Washington, D.C. time, on April 3, 2023, or as soon as practicable thereafter.

Please contact William S. Anderson of Bracewell LLP at 713.221.1122 with any questions you may have regarding this request. In addition, please notify Mr. Anderson by telephone when this request for acceleration has been granted.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
|  Phillips 66 Company | Phillips 66 Company |
|  By: | /s/ Vanessa Allen Sutherland |
|  Name: | Vanessa Allen Sutherland |
|  Title: | Executive Vice President, Government Affairs, General Counsel and Corporate Secretary |

---