June 18, 2018
VIA EDGAR
United States Securities and Exchange Commission
The Division of Corporate Finance
Mail Stop 4628
100 F Street, N.E.
Washington, D.C. 20549-3561
| Attn: | Brad Skinner |
Joseph Klinko
| Re: | Viper Energy Partners LP |
| Form 10-K for the Fiscal Year ended December 31, 2017 |
| Filed February 7, 2018 |
| File No. 001-36505 |
Ladies and Gentlemen:
Viper Energy Partners LP, a Delaware limited partnership (the “Company”), is in receipt of the comment letter (the “Comment Letter”) of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated June 4, 2018, with respect to the Form 10-K for the fiscal year ended December 31, 2017 filed by the Company with the Commission on February 7, 2018 (the “Form 10-K”).
In the Company’s telephone call with the Staff on June 18, 2018, the Company requested additional time to respond to the Staff’s comment included in the Comment Letter. In connection with the foregoing, the Company hereby requests that the deadline for responding to the Comment Letter be extended to June 29, 2018. The Company will submit its response to the Comment Letter on or before June 29, 2018.
If you have any questions with respect to the foregoing, please do not hesitate to call me at (405) 463-6932 or Seth R. Molay, P.C. of Akin Gump Strauss Hauer & Feld LLP at (214) 969-4780.
| Sincerely, |
| /s/ Randall J. Holder |
| Randall J. Holder |
| Executive Vice President, General Counsel and Secretary |
| cc: | Seth R. Molay, P.C. |
| Akin Gump Strauss Hauer & Feld LLP |
500 West Texas, Suite 1200, Midland, Texas, tel. (432) 221-7430/viperenergy.com