United States securities and exchange commission logo December 13, 2021 Thomas E. Long Co-Chief Executive Officer Energy Transfer LP 8111 Westchester Drive, Suite 600 Dallas, TX 75225 Re: Energy Transfer LP Registration Statement on Form S-3 Filed December 6, 2021 File No. 333-261503 Dear Mr. Long: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Cheryl Brown, Law Clerk, at (202) 551-3905 or Irene Barberena- Meissner, Staff Attorney, at (202) 551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Kevin M. Richardson, Esq.