0000950123-11-036679.txt : 20110616 0000950123-11-036679.hdr.sgml : 20110616 20110419111728 ACCESSION NUMBER: 0000950123-11-036679 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110419 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TESORO LOGISTICS LP CENTRAL INDEX KEY: 0001507615 STANDARD INDUSTRIAL CLASSIFICATION: PIPE LINES (NO NATURAL GAS) [4610] IRS NUMBER: 274151603 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 19100 RIDGEWOOD PARKWAY CITY: SAN ANTONIO STATE: TX ZIP: 78259 BUSINESS PHONE: 210-626-6000 MAIL ADDRESS: STREET 1: 19100 RIDGEWOOD PARKWAY CITY: SAN ANTONIO STATE: TX ZIP: 78259 CORRESP 1 filename1.htm corresp
Tesoro Logistics LP
19100 Ridgewood Parkway
San Antonio, Texas 78259-1828
April 19, 2011
Via EDGAR and Facsimile

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn:   H. Roger Schwall, Assistant Director
Division of Corporation Finance
               Re:   Tesoro Logistics LP
Registration Statement on Form S-1
File No. 333-171525
Ladies and Gentlemen:
     Tesoro Logistics LP (the “Partnership”) requests acceleration of the effective date of the above-captioned Registration Statement to 3:00 p.m., Washington, D.C. time, on Tuesday, April 19, 2011, or as soon as practicable thereafter.
     The Partnership hereby acknowledges that:
  •   should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Partnership from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
  •   the Partnership may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Securities and Exchange Commission
April 19, 2011
         
  Very truly yours,

TESORO LOGISTICS LP
 		  
  By:   Tesoro Logistics GP, LLC,
its General Partner  		  
     
  By:   /s/ Charles S. Parrish    
    Charles S. Parrish   
    Vice President, General Counsel and Secretary   
 
cc:   Parker Morrill (via facsimile (703) 813-6982)
William N. Finnegan IV (Issuer’s counsel)
Brett E. Braden (Issuer’s counsel)
David P. Oelman (Underwriter’s counsel)
D. Alan Beck (Underwriter’s counsel)