TEXT-EXTRACT 2 filename2.txt April 10, 2019 L. Benjamin Ederington Vice President, General Counsel, and Secretary Westlake Chemical Partners LP 2801 Post Oak Boulevard, Suite 600 Houston, TX 77056 Re: Westlake Chemical Partners LP Registration Statement on Form S-3 Filed March 29, 2019 File No. 333-230611 Dear Mr. Ederington: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction