0000000000-23-012252.txt : 20231220 0000000000-23-012252.hdr.sgml : 20231220 20231108143648 ACCESSION NUMBER: 0000000000-23-012252 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231108 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Calumet Specialty Products Partners, L.P. CENTRAL INDEX KEY: 0001340122 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] ORGANIZATION NAME: 01 Energy & Transportation IRS NUMBER: 351811116 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2780 WATERFRONT STREET 2: PARKWAY E. DRIVE, SUITE 200 CITY: INDIANAPOLIS STATE: IN ZIP: 46214 BUSINESS PHONE: 317-328-5660 MAIL ADDRESS: STREET 1: 2780 WATERFRONT STREET 2: PARKWAY E. DRIVE, SUITE 200 CITY: INDIANAPOLIS STATE: IN ZIP: 46214 FORMER COMPANY: FORMER CONFORMED NAME: Calumet Lubricants Partners, L.P. 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M-&:$;8I.&HE]=V4VZ,G*[PRIRY*\TH"NH7@V &<9B?N6GL"!TFB\\>-(4T:5 M%(TS7KRNKU?#4K46,Y.]N]481S0GM<5RJ)]7XL2WQX+:/Q@H_E]=*"Y2Z;]Z& M*HQ)TM_7!E+T-A=&%L;V7!E+T]B:E-T;2],96YG=&@@,C(U M+T9IN(K*G30CD7N[A.^?1]I#&&E-IH$+6-[[@5&DC7XN-ZSB^5*&S7LU]'1KG6[5U?N:CN_=/HG=- MW.4273X*U_ZQ><2;#-C,0/H#3.V)>PIE;F1S=')E86T*96YD;V)J"C$S(# @ M;V)J"CP\+TEN9F\@,3(@,"!2+T9I;'1E7!E+UA2 M968O5ULQ(#(@,ETO26YD97A;," Q-%TO240@6SPR-# TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 8, 2023 Vincent Donargo Chief Financial Officer Calumet Specialty Products Partners, L.P. 2780 Waterfront Parkway East Drive Suite 200 Indianapolis, IN 46214 Re: Calumet Specialty Products Partners, L.P. Form 10-K for the fiscal year ended December 31, 2022 Filed March 15, 2023 File No. 000-51734 Dear Vincent Donargo: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2022 Item 8. Financial Statements and Supplementary Data 9. Long-term Debt, page 95 1. On page 97 you disclose that on August 5, 2022 Stonebriar Commercial Finance LLC purchased from and leased back to MRL a hydrocracker for a purchase price of $250.0 million. Please tell us how you comply with the accounting and disclosure requirements for the sale and subsequent leaseback of the hydrocracker from Stonebriar. We refer you to the provisions of ASC 842-40. Vincent Donargo FirstName LastNameVincent Donargo Calumet Specialty Products Partners, L.P. Comapany 8, November NameCalumet 2023 Specialty Products Partners, L.P. November Page 2 8, 2023 Page 2 FirstName LastName In closing, 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 Brian McAllister at 202-551-3341 or Kimberly Calder at 202-551-3701 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation