TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 13, 2020 Jeffrey Herbers Chief Financial Officer Cypress Environmental Partners, L.P. 5727 South Lewis Avenue Suite 300 Tulsa, OK 74105 Re: Cypress Environmental Partners, L.P. Form 10-K for Fiscal Year Ended December 31, 2020 File No. 001-36260 Dear Mr. Herbers: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation