Weil, Gotshal & Manges LLP 767 Fifth Avenue New York, NY 10153 (212) 310-8000 August 17, 2005 VIA EDGAR - --------- Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549-0305 Re: Suburban Propane Partners, LLP and Suburban Energy Finance Corp. ---------------------------------------------------------------- Ladies and Gentlemen: On behalf of Suburban Propane Partners, LLP, a Delaware limited liability company and Suburban Energy Finance Corp., a Delaware corporation (collectively, the "REGISTRANTS"), please accept for filing, pursuant to the Securities Act of 1933, as amended, Amendment No. 2 to the Registrants' Registration Statement on Form S-4 relating to the registration of their 6 7/8% Senior Notes due 2013, having a maximum aggregate offering price of $250,000,000. In accordance with your conversation with Todd Chandler, we have revised the language in the "Incorporation of Certain Documents by Reference" section to reflect the appropriate cross reference. See page 78. Please contact the undersigned at (212) 310-8172 with any questions or comments concerning this registration statement. Very truly yours, /s/ Todd R. Chandler --------------------------- Todd R. Chandler, Esq.
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CORRESP Filing
Suburban Energy Finance Inactive CORRESPCorrespondence with SEC
Filed: 17 Aug 05, 12:00am