United States securities and exchange commission logo
October 13, 2022
Willie C. Chiang
Chief Executive Officer
Plains GP Holdings LP
333 Clay Street
Suite 1600
Houston, TX 77002
Re: Plains GP Holdings
LP
Registration
Statement on Form S-3
Filed October 4,
2022
File No. 333-267726
Dear Willie C. Chiang:
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 Arthur Tornabene-Zalas at (202) 551-3162 or Kevin
Dougherty, Staff
Attorney, at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: David Oelman, Esq.