United States securities and exchange commission logo
December 23, 2022
Willie Chiang
Chairman of the Board and Chief Executive Officer
PLAINS GP HOLDINGS, L.P.
333 Clay Street, Suite 1600
Houston, Texas 77002
Re: PLAINS GP HOLDINGS,
L.P.
Registration
Statement on Form S-3
Filed December 16,
2022
File No. 333-268843
Dear Willie 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 Claudia
Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: David Oelman, Esq.