TEXT-EXTRACT 2 filename2.txt April 15, 2019 Gary R. Heminger Chairman of the Board and Chief Executive Officer Marathon Petroleum Corporation 539 S. Main Street Findlay, OH 45840 Re: Marathon Petroleum Corporation Registration Statement on Form S-4 Filed April 5, 2019 File No. 333-230743 Dear Mr. Heminger: 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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources