TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 27, 2021 Trecia Canty Senior Vice President, General Counsel and Secretary PBF Logistics LP One Sylvan Way Second Floor Parsippany, NJ 07054 Re: PBF Logistics LP Registration Statement on Form S-3 Filed September 17, 2021 File No. 333-259629 Dear Ms. Canty: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Philip Haines