October 10, 2019

Thomas Long
Chief Financial Officier
Energy Transfer LP
8111 Westchester Drive, Suite 600
Dallas, Texas 75225

       Re: Energy Transfer LP
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 22, 2019
           Response dated October 3, 2019
           File No. 001-32740

Dear Mr. Long:

        We have reviewed your October 3, 2019 response to our comment letter
and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

      After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
September 23, 2019 letter.

Form 10-K filed February 22, 2019

Item 7. Managements Discussion and Analysis of Financial Condition and Results
of Operations,
page 79

1.    We note your response to comment one. The presentation of Total Segment
Adjusted
      EBITDA in any context other than the ASC 280 required reconciliation in
the footnote is
      the presentation of a non-GAAP measure. Because the non-GAAP measure on a
      consolidated basis includes amounts for unconsolidated affiliates based
on the
      Partnership's proportionate ownership, it does not comply with the
guidance in Question
      100.04 of the Non-GAAP Compliance and Disclosure Interpretations. Please
revise to
      exclude this presentation or tell us why you do not believe the
consolidated measure
      conflicts with this guidance.
 Thomas Long
Energy Transfer LP
October 10, 2019
Page 2



       You may contact Tony Watson at (202) 551-3318 or Bill Thompson at (202)
551-3344 if
you have questions regarding comments on the financial statements and related
matters.



FirstName LastNameThomas Long                           Sincerely,
Comapany NameEnergy Transfer LP
                                                        Division of Corporation
Finance
October 10, 2019 Page 2                                 Office of Trade &
Services
FirstName LastName