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                           October 25, 2021

       Cyrus Madon
       Chief Executive Officer
       Brookfield Business Partners L.P.
       73 Front Street
       Hamilton, HM 12
       Bermuda

                                                        Re: Brookfield Business
Partners L.P.
                                                            Form 20-F for the
year ended December 31, 2020
                                                            Response Dated
September 23, 2021
                                                            File No. 001-37775

       Dear Mr. Madon:

              We have reviewed your September 23, 2021 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 2, 2021 letter.

       Form 20-F for the Year Ended December 31, 2020

       Use of Non-IFRS Measures, page 5

   1.                                                   We note your response
to prior comment 1 and are unable to agree with your position.
                                                        Please revise the
titles of your non-IFRS measures, such as    Adjusted EBITDA    and
                                                        "Adjusted FFO," to more
clearly distinguish the measures from EBITDA and FFO as
                                                        commonly defined.
 Cyrus Madon
FirstName
Brookfield LastNameCyrus
           Business PartnersMadon
                             L.P.
Comapany
October 25,NameBrookfield
            2021            Business Partners L.P.
October
Page 2 25, 2021 Page 2
FirstName LastName
Reconciliation of Non-IFRS Measures, page 86

2.       We have reviewed your response to comment 3. Please address each of
the following
         with respect to Company EBITDA:

                Please provide us with a list of the items included in your
other income (expense)
              adjustment. Additionally, please address your consideration of
Non-GAAP Financial
              Measures Compliance and Disclosure Interpretations, Question
100.01.
                Please explain to us how your determined the amount of your
adjustment for
              Amounts attributed to non-controlling interests. Additionally,
please address your
              consideration of Non-GAAP Financial Measures Compliance and
Disclosure
              Interpretations, Question 100.04.
3.       We have reviewed your response to comment 3. Please address each of
the following
         with respect to Company FFO:

                We note that the company primarily owns and operates business
services and
              industrial operations. Please explain to us in greater detail why
you believe Company
              FFO provides useful information to investors.
                Please provide us with a list of the items included in your
other income (expense)
              adjustment. Additionally, please address your consideration of
Non-GAAP Financial
              Measures Compliance and Disclosure Interpretations, Question
100.01.
                Please explain why your adjustment for Company FFO income tax
(expense)
              recovery only adjusts for a portion of your total income tax
(expense) recovery.
              Additionally, please address your consideration of Non-GAAP
Financial Measures
              Compliance and Disclosure Interpretations, Question 100.04.
                Please explain to us how you determined the amount of your
Company FFO
              adjustments for Gain (loss) on acquisitions/dispositions, net in
Company FFO, Other
              income (expenses) net in Company FFO, Amounts attributed to
non-controlling
              interests. Additionally, please address your consideration of
Non-GAAP Financial
              Measures Compliance and Disclosure Interpretations, Question
100.04.
Consolidated Statements of Operating Results, page F-7

4.       We note your response to prior comment 4 and reissue the comment as we
are unable to
         agree with your position. Please present all of your expenses by
function and present a
         measure of direct operating costs that is complete. We also note your
presentation of the
         components of direct operating costs in Note 21 that presents amounts
that are both by
         function and by nature. Please revise your footnote disclosure to
present the components
         of direct operating costs by nature.
 Cyrus Madon
FirstName
Brookfield LastNameCyrus
           Business PartnersMadon
                             L.P.
Comapany
October 25,NameBrookfield
            2021            Business Partners L.P.
October
Page 3 25, 2021 Page 3
FirstName LastName
Notes to Consolidated Financial Statements
Note 28. Segment Information, page F-79

5.       We note your response to prior comment 5. Please revise your footnote
to only
         present one measure of segment profit or loss in accordance with the
guidance in
         paragraph 26 of IFRS 8.
       You may contact Howard Efron at (202) 551-3439 or Isaac Esquivel at
(202) 551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Christopher Dunham at (202) 551-3783 or James Lopez at (202) 551-3536
with any
other questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Real
Estate & Construction