Mailstop 3561 August 20, 2018 Thomas P. Mason Executive Vice President & General Counsel Energy Transfer Equity, L.P. 8111 Westchester Drive, Suite 600 Dallas, Texas 75225 Re: Energy Transfer Equity, L.P. Registration Statement on Form S-4 Filed August 14, 2018 File No. 333-226831 Dear Mr. McReynolds: 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 Danilo Castelli at (202)551-6521 with any questions. Sincerely, /s/ Mara L. Ransom Mara L. Ransom Assistant Director Office of Consumer Products cc: Debbie Yee