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                            April 23, 2021

       David Slater
       President and Chief Executive Officer
       DT Midstream, Inc.
       One Energy Plaza
       Detroit, Michigan 48226-1279

                                                        Re: DT Midstream, Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form 10-12B
                                                            Submitted April 13,
2021
                                                            CIK 0001842022

       Dear Mr. Slater:

             We have reviewed your amended draft registration statement 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 this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 2 to Draft Registration Statement

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 123

   1.                                                   We understand from your
response to prior comment six that you have combined revenues
                                                        from providing
transportation, storage and gathering of natural gas with revenues from the
                                                        sale of sand and
natural gas, based on the guidance in Rule 5-03(b) of Regulation S-
                                                        X. Ordinarily, when
revenue streams are combined, you would also combine the
                                                        associated costs to
comply with Rule 5-03.2 of Regulation S-X. Please explain
                                                        your reasons for not
following this guidance. Please also observe that labeling prescribed
                                                        for disaggregated
amounts is intended to distinguish between the cost of tangible products
                                                        sold and the cost of
services, among other items.
 David Slater
DT Midstream, Inc.
April 23, 2021
Page 2

      If your preference is to report the costs and associated revenues
separately, rather than on
      a combined basis, please use a label that is more descriptive of the
underlying activity.
      For example, a label such as cost of sand and natural gas may be more
informative and
      distinct, and may alleviate the need for parenthetical notations to
identify other
      components of a measure that may otherwise appear to represent total cost
of
      sales/revenues. Alternatively, clarify the extent to which each of the
items that follow this
      measure are attributable to total costs of sales/revenues under GAAP.

      Please submit the revisions that you propose for the disclosures in MD&A
and all similar
      tabulations, as appear on pages 85, 89, 90, F-3 and F-36, also to include
your accounting
      policies in Note 2 on page F-15 for reporting costs, including
descriptions of
      costs, associated with tangible product sales and services.
        You may contact Jenifer Gallagher, Staff Accountant, at 202-551-3706 or
Karl Hiller,
Accounting Branch Chief, at 202-551-3686 if you have questions regarding
comments on the
financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584
with any other
questions.



                                                            Sincerely,
FirstName LastNameDavid Slater
                                                            Division of
Corporation Finance
Comapany NameDT Midstream, Inc.
                                                            Office of Energy &
Transportation
April 23, 2021 Page 2
cc:       Andrew C. Elken, Esq.
FirstName LastName