| Company Name | Incorporation Location | ||||
| ACE Pipeline LLC | Delaware | ||||
| Gray Oak Holdings LLC | Delaware | ||||
| Merey Sweeny LLC | Delaware | ||||
| Phillips 66 Carrier LLC | Delaware | ||||
| Phillips 66 DAPL Holdings LLC | Delaware | ||||
| Phillips 66 ETCO Holdings LLC | Delaware | ||||
| Phillips 66 LCR Isomerization LLC | Delaware | ||||
| Phillips 66 Partners Finance Corporation | Delaware | ||||
| Phillips 66 Partners Holdings LLC | Delaware | ||||
| Phillips 66 Sand Hills LLC | Delaware | ||||
| Phillips 66 Southern Hills LLC | Delaware | ||||
| Phillips 66 Sweeny Frac LLC | Delaware | ||||