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May 13, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Attn: | Mr. Brian McAllister |
| Mr. Steve Lo |
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| Re: | Phillips 66 Partners LP |
| Form 10-K for the Year Ended December 31, 2020 |
| Filed February 24, 2021 |
| File No. 001-36011 |
Ladies and Gentlemen:
Phillips 66 Partners LP (the “Partnership”) acknowledges receipt of the letter dated May 11, 2021, providing comments on the above-referenced filing by the Staff of the Division of Corporation Finance of the Securities and Exchange Commission. Darren Shade, Assistant Controller of Phillips 66 Partners GP LLC, the general partner of the Partnership, spoke with Brian McAllister of the Staff on May 13, 2021, who kindly granted the Partnership’s request for an extension to June 4, 2021, to respond to the Staff’s comments. Accordingly, the Partnership plans to respond to the Staff's comment letter on or before that date. The Partnership greatly appreciates the Staff's cooperation in this regard.
If you should have any questions, please contact Darren Shade at (832) 765-4224 or me at (832) 765-1285.
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| Very truly yours,
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| /s/ Chukwuemeka A. Oyolu |
| Chukwuemeka A. Oyolu |
| Vice President and Controller Phillips 66 Partners GP LLC |
Cc: Darren K. Shade, Phillips 66 Partners GP LLC
