TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 31, 2022 Michael Jennings Chief Executive Officer Holly Energy Partners, L.P. 2828 N. Harwood Suite 1300 Dallas, TX 75201 Re: Holly Energy Partners, L.P. Registration Statement on Form S-3 Filed May 23, 2022 File No. 333-265154 Dear Mr. Jennings: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Karina Dorin, Staff Attorney, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Katherine Terrell Frank