United States securities and exchange commission logo September 14, 2023 Willie Chiang Chief Executive Officer Plains GP Holdings, L.P. 333 Clay Street, Suite 1600 Houston, TX 77002 Re: Plains GP Holdings, L.P. Registration Statement on Form S-3 Filed September 7, 2023 File No. 333-274400 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 Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David P. Oelman