Targa Resources Partners LP 1000 Louisiana, Suite 4300 Houston, Texas 77002 713.584.1000 |
Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-159678) of Targa Resources Partners LP, a Delaware limited partnership (the Partnership) |
| should the Securities and Exchange Commission (the Commission) or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | ||
| the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Partnership from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | ||
| the Partnership may not assert comments of the staff of the Commission and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, TARGA RESOURCES PARTNERS LP |
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By: | Targa Resources GP LLC, its general partner | |||
By: | /s/ Jeffrey J. McParland | |||
Name: | Jeffrey J. McParland | |||
Title: | Executive Vice President and Chief Financial Officer | |||
TARGA RESOURCES PARTNERS FINANCE CORPORATION |
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By: | /s/ Jeffrey J. McParland | |||
Name: | Jeffrey J. McParland | |||
Title: | Executive Vice President and Chief Financial Officer | |||