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 Texas Pacific Land Corporation, 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, Texas Pacific Land Corporation