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                    September 26, 2023

       Thomas E. Long
       Co-Chief Executive Officer
       Energy Transfer LP
       8111 Westchester Drive, Suite 600
       Dallas, Texas 75225

                                                        Re: Energy Transfer LP
                                                            Registration
Statement on Form S-4
                                                            Filed September 15,
2023
                                                            File No. 333-274526

       Dear Thomas E. 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 Timothy S. Levenberg, Special Counsel, at (202)
551-3707 with any
       questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Energy & Transportation
       cc:                                              Atma Kabad, Esq., of
Kirkland & Ellis LLP