February 5, 2019

Via EDGAR and Federal Express

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:		Ms. Anuja A. Majmudar
Re:		Par Pacific Holdings, Inc.
		Registration Statement on Form S-3/A
		File No. 333-228933

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Par Pacific Holdings, Inc. (the “Company”), the registrant under the registration statement on Form S-3/A, File No. 333-228933 (the “Registration Statement”), respectfully requests that the Registration Statement be declared effective at 3:00 p.m., Washington, D.C. time, on February 7, 2019, or as soon as practicable thereafter.