WESTLAKE CHEMICAL PARTNERS LP
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
VIA EDGAR
March 9, 2026
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Robert Augustin
| Re: | Westlake Chemical Partners LP |
Registration Statement on Form S-3, filed March 4, 2026
File No. 333-294019
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Westlake Chemical Partners LP (the “Partnership”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-294019) (the “Registration Statement”). The Partnership respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on March 11, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Clayton M. Heery at (713) 546-7487.
[Signature Page Follows]
| Very truly yours, |
| WESTLAKE CHEMICAL PARTNERS LP |
| /s/ L. Benjamin Ederington |
| L. Benjamin Ederington |
| Executive Vice President, Legal and External Affairs |
| cc: | Ryan J. Maierson, Latham & Watkins LLP |
Nick S. Dhesi, Latham & Watkins LLP
Clayton M. Heery, Latham & Watkins LLP
[Signature Page to Acceleration Request]