September 12, 2011
(VIA UPS OVERNIGHT)
Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | StoneMor Partners L.P. Form 10-K for the fiscal year ended December 31, 2010 Filed March 30, 2011 and Forms 10-Q for the periods ended March 31 and June 30, 2011 Filed May 10, 2011 and August 9, 2011, respectively File No. 000-50910 |
Dear Mr. Spirgel:
Lawrence Miller, President and Chief Executive Officer referred your letter dated September 7, 2011 to me for response. We expect to respond to your letter not later than September 30, 2011.
Very truly yours, |
/s/ William R. Shane |
William R. Shane |
Executive Vice President and Chief Financial Officer |
cc: Joe Cascarano