October 11, 2019 Thomas E. Long Chief Financial Officer Energy Transfer LP 8111 Westchester Drive, Suite 600 Dallas, TX 75225 Re: Energy Transfer LP Registration Statement on Form S-4 Filed October 3, 2019 File No. 333-234080 Dear Mr. Long: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-4 General 1. Please be advised that we will not be in a position to accelerate the effectiveness of your registration statement until our comments relating to your Form 10-K for the fiscal year ended December 31, 2018 have been resolved. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Thomas E. Long Energy Transfer LP October 11, 2019 Page 2 You may contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any questions. Sincerely, FirstName LastNameThomas E. Long Division of Corporation Finance Comapany NameEnergy Transfer LP Office of Energy & Transportation October 11, 2019 Page 2 cc: Debbie Yee, Esq. FirstName LastName