TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 10, 2023 Robert G. Phillips Chairman and Chief Executive Officer Crestwood Equity Partners LP 811 Main Street, Suite 3400 Houston, TX 77002 Re: Crestwood Equity Partners LP Registration Statement on Form S-3 Filed April 4, 2023 File No. 333-271118 Dear Robert G. Phillips: 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 Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Sarah Morgan, Esq.