StoneMor Partners L.P.
3600 Horizon Boulevard
Trevose, Pennsylvania 19053
(215) 826-2800
September 23, 2019
Via EDGAR
Office of Financial Services
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-1 |
(Registration No. 333-233505) of StoneMor Partners L.P. |
Ladies and Gentlemen:
On behalf of StoneMor Partners L.P. and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on September 25, 2019, or as soon thereafter as practicable.
Thank you for your assistance with this matter. If you need any additional information, please contact David P. Oelman of Vinson & Elkins L.L.P. at (713) 758-3708 or Brittany A. Sakowitz at (713) 758-3216.
Securities and Exchange Commission
September 23, 2019
Page 2
Very truly yours, | ||
STONEMOR PARTNERS L.P. | ||
By: | STONEMOR GP, LLC, its General Partner | |
By: | /s/ Joseph M. Redling | |
Name: | Joseph M. Redling | |
Title: | President and Chief Executive Officer |