October 24, 2019 Thomas Long Chief Financial Officier Energy Transfer LP 8111 Westchester Drive, Suite 600 Dallas, Texas 75225 Re: Energy Transfer LP Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 22, 2019 File No. 001-32740 Dear Mr. Long: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services