July 29, 2019 Jennifer R. Kneale Chief Financial Officer Targa Resources Corp. 811 Louisiana St. Suite 2100 Houston, TX 77002 Re: Targa Resources Corp. Form 10-K for the Year Ended December 31, 2018 Filed March 1, 2019 File No. 001-34991 Targa Resources Partners LP Form 10-K for the Year Ended December 31, 2018 Filed March 1, 2019 File No. 001-33303 Dear Ms. Kneale: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Consumer Products