August 2, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | HF Sinclair Corporation |
Registration Statement on Form S-4
Filed May 10, 2024, as amended
File No. 333-279321
Ladies and Gentlemen:
On behalf of HF Sinclair Corporation, 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 on Form S-4, as amended, be accelerated to 4:30 p.m., Washington, D.C. time, on August 5, 2024, or as soon as practicable thereafter.
Thank you for your assistance in this matter.