April 2, 2026

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, DC 20549

 

Re:

Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-294735) of Plains GP Holdings, L.P. (the “Registrant”)

 

Ladies and Gentlemen:

 

On behalf of the Registrant, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated to 4:30 p.m., Eastern Time, on April 6, 2026, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Vinson & Elkins L.L.P., by calling Scott Rubinsky at (713) 758-3287.

 

If you need additional information, please contact me at (713) 646-4100.

 

	Very truly yours,
	Plains GP Holdings, L.P.
	By:	PAA GP Holdings LLC, its general partner
	By:	/s/ Richard McGee
	Name:	Richard McGee
	Title:	Executive Vice President, General Counsel and Secretary

 

333 Clay Street, Suite 1600   n   Houston, Texas 77002   n   713-646-4100 or 800-564-3036