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                              May 15, 2024

       Atanas H. Atanasov
       Chief Financial Officer
       HF Sinclair Corp
       2828 N. Harwood, Suite 1300
       Dallas, Texas 75201

                                                        Re: HF Sinclair Corp
                                                            Form 10-K for
Fiscal Year Ended December 31, 2023
                                                            Form 8-K filed on
February 21, 2024
                                                            File No. 001-41325

       Dear Atanas H. Atanasov:

                                                        We have reviewed your
filing and have the following comments.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for Fiscal Year ended December 31, 2023

       Reconciliations to Amounts Reported Under Generally Accepted Accounting
Principles, page 76

   1.                                                   We note your
reconciliation of the following non-GAAP presentations exclude the effects
                                                        of "lower of cost or
market inventory valuation adjustments" in the Form 10-K and in the
                                                        Press Release filed
under Form 8-K:

                                                              Adjusted EBITDA,
                                                              Refinery Segment
Gross Margin and Net Operating Margin per produced barrel sold,
                                                            and
                                                              Renewable Segment
Gross Margin and Net Operating Margin per produced gallon
                                                            sold.

                                                        It appears these
inventory-related adjustments substitute individually tailored recognition
                                                        and measurement methods
for those of GAAP. While it may be appropriate to highlight
                                                        these items in your
discussion of operating results, it is unclear whether these
                                                        adjustments that have
the effect of changing the recognition and measurement principles
                                                        required to be applied
in accordance with GAAP are appropriate reconciling items
 Atanas H. Atanasov
FirstName
HF SinclairLastNameAtanas H. Atanasov
            Corp
Comapany
May        NameHF Sinclair Corp
     15, 2024
May 15,
Page 2 2024 Page 2
FirstName LastName
         for non-GAAP performance measures. Please revise or explain to us the
basis
         for excluding lower of cost or market inventory valuation adjustments
in your presentation
         of these non-GAAP measures. Refer to Question 100.04 of the Non-GAAP
Measures
         Compliance and Disclosure Interpretations. We note similar issues in
your Form 10-Q for
         the quarterly period ended March 31, 2024.

2.       We note you present here non-GAAP measures Refinery segment gross
margin and Net
         operating margin per produced barrel sold, Renewable segment gross
margin and Net
         operating margin per produced barrel sold and Marketing segment gross
margin per gallon
         sold. Please revise to address the following:

                We note the titles of the above noted non-GAAP measures are the
same as, or
              confusingly similar to, titles or descriptions used for GAAP
financial measures.
              Please revise the titles or descriptions of non-GAAP measures
here and throughout
              the filing to reflect their adjusted nature such as    Adjusted
gross margin    or similar
              titles. Please refer to Item 10(e)(ii)(E) of Regulation S-K.

                You present Refinery gross margin, Renewables gross margin,
Marketing gross
              margin, Refinery net operating margin per produced barrel sold
and Renewables net
              operating margin per produced barrel sold, without also
presenting the most directly
              comparable GAAP measure. Please expand to include a presentation
of the most
              directly comparable US GAAP measure and reconcile to non-GAAP
measures
              presented as required by Item 10(e)(1)(i) of Regulation S-K and
Question
              102.10(a) of the Non-GAAP Financial Measures Compliance and
Disclosure
              Interpretations.

         We also note similar issues in your Form 10-Q for the quarterly period
ended March 31,
         2024.

Form 8-K filed on February 21, 2024

Exhibit 99.1
Reconciliations to Amounts Reported Under Generally Accepted Accounting
Principles, page 14

3.       Considering the comments 1 and 2 above, please revise the applicable
non-GAAP
         measures and related disclosures as appropriate. We also note the
similar issues in your
         Form 8-K filed on May 8, 2024.

        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.
 Atanas H. Atanasov
HF Sinclair Corp
May 15, 2024
Page 3

       Please contact Joanna Lam at 202-551-3476 or Raj Rajan at 202-551-3388
if you have
questions regarding comments on the financial statements and related matters.



FirstName LastNameAtanas H. Atanasov                     Sincerely,
Comapany NameHF Sinclair Corp
                                                         Division of
Corporation Finance
May 15, 2024 Page 3                                      Office of Energy &
Transportation
FirstName LastName