TEXT-EXTRACT 2 filename2.txt January 6, 2020 Edward J. Faneuil General Counsel Global Partners LP P.O. Box 9161 800 South St. Waltham, Massachusetts 02454-9161 Re: Global Partners LP Registration Statement on Form S-4 Filed December 23, 2019 File No. 333-235687 Dear Mr. Faneuil: 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 Daniel Morris at (202) 551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Brenda Lenahan, Esq.