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                             April 20, 2022

       R. Daniel Boss
       Executive Vice President
       Enterprise Products Partners L.P.
       1100 Louisiana Street, 10th Floor
       Houston, TX 77002

                                                        Re: Enterprise Products
Partners L.P.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed February 28,
2022
                                                            File No. 001-14323

       Dear Mr. Boss:

              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 Year Ended December 31, 2021

       Item 1A. Risk Factors, page 34

   1.                                                   You disclose in your
2022 Analyst Day presentation that Oil & Gas industry is currently
                                                        facing post-COVID
supply chain shortages (labor, steel, sand), oilfield service equipment
                                                        cannibalization and
cost inflation 20%+. Please disclose in a risk factor the potential
                                                        negative effects of
inflation on your financial results, financial position and liquidity.
       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of
       Operations, page 57

   2.                                                   You disclose in your
2022 Analyst Day presentation that Oil & Gas industry is currently
                                                        facing post-COVID
supply chain shortages (labor, steel, sand), oilfield service equipment
                                                        cannibalization and
cost inflation 20%+. You also disclose that gross operating margins
                                                        decreased due to higher
operating costs or higher maintenance costs for a number of your
                                                        operations. Discuss and
analyze the underlying reasons for the higher operating and
 R. Daniel Boss
Enterprise Products Partners L.P.
April 20, 2022
Page 2
         maintenance costs. Refer to Item 303(b) of Regulation S-K. Please also
discuss and
         analyze the potential negative effects of inflation on your financial
results and liquidity.
       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.

      You may contact Yong Kim, Staff Accountant, at (202) 551-3323 or Gus
Rodriguez,
Accounting Branch Chief, at (202) 551-3752 with any questions.



FirstName LastNameR. Daniel Boss                                Sincerely,
Comapany NameEnterprise Products Partners L.P.
                                                                Division of
Corporation Finance
April 20, 2022 Page 2                                           Office of
Energy & Transportation
FirstName LastName