TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 21, 2020 Edward Faneuil Executive Vice President, General Counsel and Secretary 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 16, 2020 File No. 333-251392 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 Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services