Exhibit (c)(9)

Notwithstanding anything to the contrary in Client's executed engagement letter, you have no obligation of confidentiality with respect to any portion of any materials, advice or deliverables to the extent they concern the tax structure or tax treatment of any transaction. If Client makes a disclosure, Client will only disclose information directly related to the tax structure or tax treatment of the transaction and Client will (a) provide PwC with the name of the person to whom the disclosure was made and a description of the information and materials disclosed; (b) notify such person that they may not rely upon such information and that PwC has no obligation, duty, liability or responsibility to such person; and (c) use commercially reasonable efforts to obtain an executed third party access letter from such person, as determined by PwC, other than Client's professional advisors. Professional advisors do not include any advisors that are providing or may provide insurance, financing, capital in any form, a fairness opinion, or selling or underwriting securities, or who may obtain a financial interest in Client in connection with any advice related to the Services. The Services and Deliverables, including any oral advice or comments, should not be associated with PwC in any financial statements, offering memorandum, prospectus, registration statement, public filing, loan or other agreements. You are responsible for all management functions and decisions relating to the services and deliverables, including evaluating and accepting the adequacy of the scope of the Services in addressing your needs. You are also responsible for the results achieved from using any Services or deliverables, and it is your responsibility to establish and maintain your internal controls. You will designate a competent member of your management to oversee the Services. You are responsible for making any decisions regarding Prospective Financial Information (PFI). As events and circumstances frequently do not occur as expected, there may be material differences between PFI and actual results. PwC disclaims responsibility and liability for PFI and any results achieved. Proposed Roll-Up Transaction Sprague Resources, LP Roll-Up Estimated Gain/(Loss) Allocation - Price: 16.50 DRAFT - March 25, 2022 For Discussion Purposes Only This document has been prepared pursuant to an engagement between PricewaterhouseCoopers LLP and its client under the provisions of the engagement letter dated December 13, 2019 and is intended solely for the use and benefit of such client and not for reliance by any other person. The contents of this document are limited to the matters specifically addressed herein and do not address any other potential tax consequences, or the potential application of tax penalties, to any matter other than as set forth herein. The contents of this document are not binding upon any taxing authority or the courts and there is no assurance that any relevant taxing authority will not successfully assert a contrary position. In addition, your ability to use this document for purposes of demonstrating reasonable cause with respect to any tax penalties is based on a variety of factors, and there can be no guarantee that this document alone will provide such protection. Further, no exceptions (including the reasonable cause exception) are available for any federal or state penalties imposed if any portion of a transaction is determined to lack economic substance or fails to satisfy any similar rule of law, and our advice will not protect you from any such penalties. This document may contain inputs, formulas, macros or other electronic tools that if edited or manipulated may change the calculations or conclusions contained herein. If the version of this document you receive is capable of being modified and you or another party edit or manipulate any elements of this document, PwC cannot and does not take any responsibility for the resulting calculations or conclusions.

Assumptions Sprague Resources, LP Tax Year 12/31/2021 General - Price of Purchase is assumed to be: $16.50 - Net income, tax depreciation, and distributions are accounted for through 12/31/2021 - Fair Market Value of tangible property was consistent with values used to process 2021 K-1s - The tax balance sheet used for this analysis was as of 12/31/2021 - All units are deemed to have been sold on 12/31/2021 - No adjustment has been made for overreporting. Active units are shown at gross amounts, as this work is currently being performed for tax year 2021 - Estimates include the potential passive activity losses, for which unitholders may be able to avail themselves to - - Outstanding units at SRLP on 12/31/2021 6,685,698 Limited Partner Units 19,548,849 Hartree Units 26,234,547 Total Outstanding Units We made certain assumptions and estimates when preparing this analysis. If these assumptions and estimates were to change or we were to discover additional facts that had not been considered in arriving at these assumptions and estimates, we would likely encounter significant changes to the calculations. The assumptions used for this calculation include, but are not limited to the following: For purposes of this analysis, Ownership is based on the units held on 12/31/2021. Ownership does not take into account changes made at the call center.

Estimated Gain/Loss on Public Buyout - Price $16.50 Sprague Resources LP DRAFT: FOR DISCUSSION PURPOSES ONLY 12/31/2021 Cumulative Adjustments to Capital Information Group Name Cgrp/ Tgrp Group Price EOY Cumulative Distributions Adjusted Tax Basis Proceeds Per Unit Potential Ordinary Income Recapture: Capital Gain/ (Loss) Per Unit G/L y Estimated Cumulative Gain / (Losses): Active Units Percent Carbo Common Inside Group 27.1500 12.2238 (11.2418) 16.50 11.519 16.2223 27.7418 (0.92) 909,147 3.4655% IPO Inside Group 18.0000 18.4463 1.4906 16.50 12.443 2.5665 15.0094 - 39,399 0.1502% TRD201311 Outside Group 17.3600 18.4463 0.8519 16.50 12.443 3.2052 15.6481 - 90,857 0.3463% TRD201312 Outside Group 16.8900 18.4463 0.5823 16.50 12.429 3.4886 15.9177 - 27,436 0.1046% TRD201401 Outside Group 17.0100 18.4463 0.5723 16.50 12.419 3.5089 15.9277 - 20,655 0.0787% TRD201402 Outside Group 17.8500 18.4463 0.5694 16.50 12.410 3.5203 15.9306 - 11,730 0.0447% TRD201403 Outside Group 18.0900 18.4463 0.3950 16.50 12.404 3.7007 16.1050 - 27,781 0.1059% TRD201404 Outside Group 18.3000 18.1638 0.5660 16.50 12.395 3.5387 15.9340 - 36,999 0.1410% TRD201405 Outside Group 19.2600 18.1638 0.8400 16.50 12.350 3.3104 15.6600 (0.26) 46,523 0.1773% TRD201406A Outside Group 20.2400 18.1638 0.8641 16.50 12.302 3.3336 15.6359 (1.21) 28,263 0.1077% TRD201406B Outside Group 23.6000 17.7513 2.9990 16.50 12.258 1.2429 13.5010 (2.85) 94,849 0.3615% TRD201407 Outside Group 24.6900 17.7513 3.3590 16.50 12.227 0.9140 13.1410 (3.58) 11,739 0.0447% TRD201408 Outside Group 23.9900 17.7513 2.9635 16.50 12.207 1.3293 13.5365 (3.28) 9,005 0.0343% TRD201409A Outside Group 22.4700 17.7513 1.7936 16.50 12.206 2.5004 14.7064 (2.93) 12,416 0.0473% TRD201409B Outside Group 25.0100 17.3238 3.5541 16.50 12.182 0.7638 12.9459 (4.13) 1,529 0.0058% TRD201410 Outside Group 23.5800 17.3238 2.5514 16.50 12.170 1.7786 13.9486 (3.70) 5,730 0.0218% TRD201411A Outside Group 23.8500 17.3238 3.9614 16.50 12.094 0.4442 12.5386 (2.56) 3,675 0.0140% TRD201411B Outside Group 22.3700 17.3238 3.1744 16.50 12.104 1.2214 13.3256 (1.87) 5,744 0.0219% TRD201412 Outside Group 21.8200 17.3238 2.5537 16.50 12.095 1.8510 13.9463 (1.94) 35,894 0.1368% TRD201501A Outside Group 20.2500 16.8813 2.8411 16.50 11.730 1.9293 13.6589 (0.53) 13,468 0.0513% TRD201501B Outside Group 22.4500 16.8813 4.0147 16.50 11.730 0.7554 12.4853 (1.55) 16,197 0.0617% TRD201502 Outside Group 21.4000 16.8813 2.2859 16.50 11.706 2.5086 14.2141 (2.23) 38,360 0.1462% TRD201503 Outside Group 22.1600 16.8813 3.2634 16.50 11.591 1.6455 13.2366 (2.02) 18,556 0.0707% TRD201504 Outside Group 24.0700 16.4238 4.4772 16.50 11.549 0.4743 12.0228 (3.17) 90,246 0.3440% TRD201505 Outside Group 25.1000 16.4238 4.5208 16.50 11.531 0.4481 11.9792 (4.16) 5,946 0.0227% TRD201506 Outside Group 24.6500 16.4238 3.6796 16.50 11.514 1.3067 12.8204 (4.55) 8,900 0.0339% TRD201507 Outside Group 25.7000 15.9513 4.4871 16.50 11.496 0.5166 12.0129 (5.26) 8,863 0.0338% TRD201508 Outside Group 23.3600 15.9513 3.1023 16.50 11.156 2.2413 13.3977 (4.31) 16,054 0.0612% TRD201509 Outside Group 21.2500 15.9513 1.3685 16.50 11.132 3.9993 15.1315 (3.93) 20,236 0.0771% TRD201510 Outside Group 18.3700 15.4638 (0.0746) 16.50 11.125 5.4500 16.5746 (2.98) 17,896 0.0682% TRD201511 Outside Group 19.1300 15.4638 0.2104 16.50 11.025 5.2643 16.2896 (3.46) 17,450 0.0665% TRD201512 Outside Group 21.4600 15.4638 1.2708 16.50 10.732 4.4970 15.2292 (4.73) 14,283 0.0544% TRD201601 Outside Group 20.1700 14.9613 1.2502 16.50 10.809 4.4412 15.2498 (3.96) 24,663 0.0940% TRD201602 Outside Group 16.6700 14.9613 (0.5603) 16.50 10.799 6.2614 17.0603 (2.27) 64,784 0.2469% TRD201603 Outside Group 15.8500 14.9613 (0.9480) 16.50 10.659 6.7887 17.4480 (1.84) 14,288 0.0545% TRD201604 Outside Group 16.8100 14.4438 (0.4056) 16.50 11.001 5.9046 16.9056 (2.77) 124,540 0.4747% TRD201605 Outside Group 18.3400 14.4438 0.2002 16.50 11.089 5.2105 16.2998 (3.70) 35,320 0.1346% TRD201606 Outside Group 22.1900 14.4438 1.9131 16.50 11.051 3.5361 14.5869 (5.83) 17,958 0.0685% TRD201607 Outside Group 23.3500 13.9113 2.7726 16.50 11.119 2.6089 13.7274 (6.67) 14,461 0.0551% TRD201608 Outside Group 23.5600 13.9113 2.7560 16.50 11.089 2.6547 13.7440 (6.89) 7,024 0.0268% Per Unit G/L Group Informational Items

TRD201609 Outside Group 23.7800 13.9113 2.5355 16.50 11.060 2.9044 13.9645 (7.33) 9,449 0.0360% TRD201610 Outside Group 23.4200 13.3638 2.7822 16.50 11.031 2.6869 13.7178 (7.27) 6,784 0.0259% TRD201611 Outside Group 23.7800 13.3638 2.8896 16.50 11.001 2.6092 13.6104 (7.53) 6,225 0.0237% TRD201612 Outside Group 22.5500 13.3638 1.7420 16.50 10.971 3.7865 14.7580 (7.44) 5,838 0.0223% TRD201701 Outside Group 23.9500 12.8013 3.3881 16.50 10.835 2.2769 13.1119 (7.76) 17,312 0.0660% TRD201702 Outside Group 25.9000 12.8013 5.3717 16.50 10.497 0.6318 11.1283 (7.73) 73,443 0.2799% TRD201703 Outside Group 26.4000 12.8013 5.5342 16.50 10.336 0.6301 10.9658 (8.06) 19,376 0.0739% TRD201704 Outside Group 25.2500 12.2238 4.6913 16.50 10.208 1.6009 11.8087 (8.33) 24,674 0.0941% TRD201705 Outside Group 25.1500 12.2238 4.6483 16.50 10.144 1.7075 11.8517 (8.28) 13,594 0.0518% TRD201706 Outside Group 25.1500 12.2238 4.4537 16.50 10.010 2.0361 12.0463 (8.47) 20,533 0.0783% TRD201707 Outside Group 25.8500 11.6313 5.1929 16.50 10.043 1.2645 11.3071 (9.03) 38,168 0.1455% TRD201708 Outside Group 26.7500 11.6313 6.3002 16.50 9.921 0.2790 10.1998 (8.82) 58,324 0.2223% TRD201709 Outside Group 25.4500 11.6313 4.6269 16.50 9.921 1.9516 11.8731 (9.19) 45,593 0.1738% TRD201710 Outside Group 24.2500 11.0238 5.3399 16.50 9.825 1.3347 11.1601 (7.89) 74,973 0.2858% TRD201711 Outside Group 24.5000 11.0238 7.3078 16.50 8.869 0.3237 9.1922 (6.17) 27,359 0.1043% TRD201712 Outside Group 24.0000 11.0238 6.2693 16.50 9.611 0.6195 10.2307 (6.71) 59,619 0.2273% TRD201801 Outside Group 23.2000 10.4013 5.7251 16.50 9.416 1.3587 10.7749 (7.07) 14,761 0.0563% TRD201802 Outside Group 24.9500 10.4013 7.0645 16.50 8.897 0.5387 9.4355 (7.48) 118,776 0.4527% TRD201803 Outside Group 23.3500 10.4013 4.8692 16.50 8.759 2.8721 11.6308 (8.08) 41,307 0.1575% TRD201804 Outside Group 23.1500 9.7638 6.1028 16.50 8.606 1.7907 10.3972 (7.28) 16,952 0.0646% TRD201805 Outside Group 23.0000 9.7638 6.5590 16.50 8.459 1.4817 9.9410 (6.68) 18,041 0.0688% TRD201806 Outside Group 22.6000 9.7638 6.2499 16.50 8.256 1.9943 10.2501 (6.59) 32,612 0.1243% TRD201807 Outside Group 21.9000 9.1113 6.9406 16.50 8.065 1.4940 9.5594 (5.85) 38,826 0.1480% TRD201808 Outside Group 24.6500 9.1113 8.4642 16.50 8.413 (0.3770) 8.0358 (7.07) 16,410 0.0626% TRD201809 Outside Group 24.4000 9.1113 8.5210 16.50 8.330 (0.3511) 7.9790 (6.77) 23,833 0.0908% TRD201810 Outside Group 25.5000 8.4438 10.7559 16.50 8.176 (2.4320) 5.7441 (6.30) 8,004 0.0305% TRD201811 Outside Group 24.7500 8.4438 9.7950 16.50 8.072 (1.3674) 6.7050 (6.51) 47,702 0.1818% TRD201812 Outside Group 23.7000 8.4438 9.1260 16.50 7.971 (0.5970) 7.3740 (6.13) 9,018 0.0344% TRD201812-2 Outside Group 17.4600 7.7763 6.3604 16.50 7.121 3.0189 10.1396 (3.32) 85,084 0.3243% TRD201901 Outside Group 14.2300 7.7763 3.9580 16.50 7.060 5.4820 12.5420 (2.50) 100,447 0.3829% TRD201902 Outside Group 16.4100 7.7763 6.2758 16.50 6.853 3.3716 10.2242 (2.36) 27,722 0.1057% TRD201903 Outside Group 15.6500 7.7763 5.9665 16.50 6.678 3.8553 10.5335 (1.91) 34,448 0.1313% TRD201904 Outside Group 14.6700 7.1088 5.2412 16.50 6.496 4.7631 11.2588 (2.32) 86,810 0.3309% TRD201905 Outside Group 18.2300 7.1088 8.9853 16.50 5.672 1.8427 7.5147 (2.14) 43,151 0.1645% TRD201906 Outside Group 17.1500 7.1088 5.4036 16.50 7.129 3.9671 11.0964 (4.64) 66,388 0.2531% TRD201907 Outside Group 17.0000 6.4413 6.2701 16.50 6.848 3.3817 10.2299 (4.29) 29,630 0.1129% TRD201908 Outside Group 17.8200 6.4413 6.7523 16.50 6.734 3.0138 9.7477 (4.63) 37,120 0.1415% TRD201909 Outside Group 15.3600 6.4413 4.5182 16.50 6.621 5.3611 11.9818 (4.40) 256,325 0.9771% TRD201910 Outside Group 16.1000 5.7738 6.4875 16.50 6.310 3.7027 10.0125 (3.84) 16,115 0.0614% TRD201911 Outside Group 16.9500 5.7738 7.2303 16.50 6.134 3.1353 9.2697 (3.95) 44,982 0.1715% TRD201912 Outside Group 15.9900 5.7738 6.0012 16.50 5.969 4.5302 10.4988 (4.22) 217,764 0.8301% TRD202001 Outside Group 15.9600 5.1063 8.1532 16.50 5.070 3.2764 8.3468 (2.70) 51,321 0.1956% TRD202002 Outside Group 16.5600 5.1063 7.1346 16.50 4.978 4.3873 9.3654 (4.32) 55,668 0.2122% TRD202003-1 Outside Group 14.8500 4.4388 6.1221 16.50 4.951 5.4270 10.3779 (4.29) 49,057 0.1870% TRD202003-2 Outside Group 12.2900 4.4388 4.0734 16.50 4.894 7.5322 12.4266 (3.78) 57,971 0.2210%

TRD202004-1 Outside Group 11.2800 4.4388 3.1066 16.50 4.788 8.6058 13.3934 (3.73) 866,822 3.3041% TRD202004-2 Outside Group 10.2700 4.4388 2.3627 16.50 4.750 9.3875 14.1373 (3.47) 983,276 3.7480% TRD202005 Outside Group 12.7500 4.4388 4.1890 16.50 4.802 7.5089 12.3110 (4.12) 71,255 0.2716% TRD202006 Outside Group 13.0000 4.4388 4.7769 16.50 4.753 6.9701 11.7231 (3.78) 41,629 0.1587% TRD202007 Outside Group 14.3000 3.7713 7.1355 16.50 4.686 4.6782 9.3645 (3.39) 150,419 0.5734% TRD202008 Outside Group 15.0500 3.7713 7.7835 16.50 4.605 4.1113 8.7165 (3.50) 93,348 0.3558% TRD202009 Outside Group 15.0000 3.1038 7.5613 16.50 4.524 4.4145 8.9387 (4.33) 99,902 0.3808% TRD202010 Outside Group 14.9500 3.1038 7.4884 16.50 4.446 4.5657 9.0116 (4.36) 101,797 0.3880% TRD202011 Outside Group 15.0200 3.1038 7.6965 16.50 3.784 5.0196 8.8035 (4.22) 42,482 0.1619% TRD202012 Outside Group 15.8400 3.1038 9.5544 16.50 3.518 3.4278 6.9456 (3.18) 102,669 0.3913% TRD202101 Outside Group 17.5000 2.4363 12.6197 16.50 2.751 1.1294 3.8803 (2.44) 79,351 0.3025% TRD202102 Outside Group 19.9900 2.4363 14.2309 16.50 1.891 0.3782 2.2691 (3.32) 83,507 0.3183% TRD202103 Outside Group 20.3400 1.7688 15.5910 16.50 1.619 (0.7095) 0.9090 (2.98) 78,051 0.2975% TRD202104 Outside Group 18.7500 1.7688 13.2339 16.50 2.334 0.9321 3.2661 (3.75) 266,403 1.0155% TRD202105 Outside Group 22.3800 1.7688 17.4652 16.50 1.080 (2.0456) (0.9652) (3.15) 82,740 0.3154% TRD202106 Outside Group 22.8900 1.1013 18.5483 16.50 1.045 (3.0928) (2.0483) (3.24) 158,205 0.6030% TRD202107 Outside Group 25.2600 1.1013 21.2831 16.50 0.716 (5.4992) (4.7831) (2.88) 110,629 0.4217% TRD202108 Outside Group 25.4900 1.1013 21.9518 16.50 0.565 (6.0170) (5.4518) (2.44) 75,171 0.2865% TRD202109-2 Outside Group 15.3100 0.4338 13.7009 16.50 1.750 1.0487 2.7991 (1.18) 238,906 0.9107% TRD202109-1 Outside Group 25.1400 0.4338 22.8840 16.50 0.456 (6.8400) (6.3840) (1.82) 53,932 0.2056% TRD202110 Outside Group 17.4900 0.4338 18.6078 16.50 0.836 (2.9438) (2.1078) - 130,380 0.4970% TRD202111 Outside Group 18.2500 0.4338 17.4359 16.50 0.319 (1.2550) (0.9359) (0.38) 323,416 1.2328% TRD202112 Outside Group 13.9200 0.4338 12.1916 16.50 0.445 3.8631 4.3084 (1.29) 436,609 1.6643% TRD202201 Outside Group 12.7900 - 12.7900 16.50 - 3.7100 3.7100 - 454,955 1.7342% Adjusted Tax Basis: Ordinary Income Recapture: Estimated Cumulative Gain / (Losses): This represents our estimate of cumulative gains (or losses) throughout the Unitholders' ownership. Note, these amounts may include historical allocations of portfolio income, tax-exempt income and nondeductible expenses. Based upon a review of prior years, we believe portfolio income, tax-exempt income and non-deductible expenses are zero or immaterial for all unitholders. This represents our best estimate of the Unitholders' adjusted tax basis as of December 31, 2021. The estimate is based upon (i) the low close for the month of purchase, (ii) the income, gain, loss and deductions allocated to the Unitholders on the Tax Packages issued, and (iii) the cash distributions the Unitholder should have received. This represents the portion of a unitholder's gain (or loss) that will be treated as ordinary income pursuant to Treas Reg. § 1.751-1. In short, the ordinary income is attributable to potential IRC Section 1245 recapture on the partnership's property.

(10.0000) (5.0000) - 5.0000 10.0000 15.0000 20.0000 25.0000 30.0000 Unitholder Summary Chart Group Price Potential Ordinary Income Recapture: Proceeds Per Unit Capital Gain/ (Loss)