Sidley Austin LLP
1000 Louisiana Street
Suite 5900
Houston, TX 77002
+1 713 495 4500
+1 713 495 7799 Fax
AMERICA ● ASIA PACIFIC ● EUROPE
|
Sidley Austin LLP 1000 Louisiana Street Suite 5900 Houston, TX 77002 +1 713 495 4500 +1 713 495 7799 Fax
AMERICA ● ASIA PACIFIC ● EUROPE |
December 29, 2020
VIA EDGAR
John Burr
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Re: | Texas Pacific Land Corporation Form 10 Registration Statement (File No. 001-39804) CIK No. 0001811074 |
Dear Mr. Burr:
On behalf of 国产福利资源在线播放, a Delaware corporation, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form 10 so that it may become effective at 10:00 a.m., Eastern Time, on December 31, 2020, or as soon as possible thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with the undersigned at (713)-495-4522.
[Signature appears on next page]
Sidley Austin LLP is a limited liability partnership practicing in affiliation with other Sidley Austin partnerships.
U.S. Securities and Exchange Commission
December 29, 2020
Page 2
| Very truly yours, | |
| /s/ George J. Vlahakos | |
| George J. Vlahakos |
| cc: | Via Email |
Micheal W. Dobbs, 国产福利资源在线播放