Sunoco LP /s??no?ko?/ is an American master limited partnership organized under Delaware state laws and headquartered in Dallas, Texas, that is a wholesale distributor of motor fuels. It distributes fuel to more than 7,300 Sunoco-branded gas stations, almost all of which are owned and operated by third parties. The partnership is controlled by Energy Transfer Partners. The partnership was formerly known as Sun Company Inc. and Sun Oil Co.. It was formerly engaged in oil refinery, the chemical industry, and retail sales, but divested these businesses. Sunoco today claims to be largest distributor of fuels in the United States, distributing fuels to 10,000 locations across 33 US States.