# EDGAR Filing Document

**Accession Number:** 0001592000
**File Stem:** 0000000000-23-002701
**Filing Date:** 2023-3
**Character Count:** 7532
**Document Hash:** b2a966376e145ae0c025a6194c09f924
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002701.hdr.sgml**: 20230502

**ACCESSION NUMBER**: 0000000000-23-002701

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EnLink Midstream, LLC
- **CENTRAL INDEX KEY:** 0001592000
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATURAL GAS TRANSMISSION [4922]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1722 ROUTH STREET, SUITE 1300
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75201
- **BUSINESS PHONE:** (214) 953-9500

**MAIL ADDRESS:**
- **STREET 1:** 1722 ROUTH STREET, SUITE 1300
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75201

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** New Public Rangers, L.L.C.
- **DATE OF NAME CHANGE:** 20131114
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001592000-23-000003

## Text-Extract

```

United States securities and exchange commission logo

                             March 17, 2023

       Benjamin Lamb
       Chief Financial Officer
       EnLink Midstream, LLC
       1722 Routh St., Suite 1300
       Dallas, Texas 75201

                                                        Re: EnLink Midstream,
LLC
                                                            Form 10-K for the
Fiscal Year ended December 31, 2022
                                                            Filed February 15,
2023
                                                            File No. 001-36336

       Dear Benjamin Lamb:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year ended December 31, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 73

   1.                                                   We note your discussion
and analysis begins with a tabulation of activity having gross
                                                        margin on a segment and
consolidated basis as the first line item, without showing the
                                                        composition of the
measure, excluding revenues, cost of sales, and other material items,
                                                        although you identify
depreciation and amortization as a reconciling item in arriving at
                                                        your non-GAAP measure
of segment profit, and operating expenses as a reconciling item
                                                        in arriving at your
non-GAAP measure of adjusted gross margin.

                                                        We also note that
content following your tabulation includes no discussion and analysis of
                                                        revenues or cost of
revenues, on either a segment or consolidated basis, and no discussion
                                                        and analysis of
operating expenses or depreciation and amortization on a consolidated
                                                        basis. However, in your
Statements of Operations on page 92, you report revenues from
 Benjamin Lamb
FirstName  LastNameBenjamin Lamb
EnLink Midstream,  LLC
Comapany
March      NameEnLink Midstream, LLC
       17, 2023
March2 17, 2023 Page 2
Page
FirstName LastName
         product sales and midstream services, and in Note 16 on pages 135-137,
you report
         revenues from natural gas sales, NGL sales, crude oil and condensate
sales, gathering and
         transportation, processing, NGL services, crude services, and other
services.

         The guidance in Item 303(a) and (b)(2) of Regulation S-K requires a
discussion and
         analysis of the consolidated financial statements, including (i)
significant components of
         revenues and expenses that would be material to an understanding of
the results of
         operations; (ii) known trends or uncertainties that have had or that
are reasonably likely to
         have a material favorable or unfavorable impact on revenues; (iii)
events that are
         reasonably likely to cause a material change in the relationship
between costs and
         revenues; and (iv) the extent to which material changes in revenues
are attributable to
         changes in prices or to changes in the volume or amount of goods or
services being sold.

         Please expand your discussion and analysis to address revenues and
cost of sales on a
         consolidated and segment basis, including details that are responsive
to the requirements
         referenced above, and consistent with the activity reported in your
financial statements.
         Given your disclosure on page 81, stating that certain of your revenue
generating contracts
         contain clauses that increase your fees based on changes in inflation
metrics, also quantify
         the extent to which such inflation metrics have changed and impacted
revenues.
Operating Expenses, page 74

2.       We note that you identify several reasons for changes in your
operating expenses in the
         various segment oriented disclosures, though do not separately
quantify the impact of each
         driver or component, e.g. changes attributed to materials and supplies
expense,
         construction fees and services, utility costs, and labor and benefits
costs.

         Under Item 303(b) of Regulation S-K, when the consolidated financial
statements reflect
         material changes from period-to-period in one or more line items, or
where material
         changes within a line item offset one another, you are required to
describe the underlying
         reasons in quantitative and qualitative terms.

         Please revise to quantify the impact of each factor or component
associated with material
         changes, including the impact of inflation associated with any
material changes.

       In closing, 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.
 Benjamin Lamb
EnLink Midstream, LLC
March 17, 2023
Page 3

       You may contact Robert Babula, Staff Accountant at (202) 551-3339, or
Gus Rodriguez,
Staff Accountant at (202) 551-3752 with any questions.

FirstName LastNameBenjamin Lamb                         Sincerely,
Comapany NameEnLink Midstream, LLC
                                                        Division of Corporation
Finance
March 17, 2023 Page 3                                   Office of Energy &
Transportation
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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