Attached files

file filename
S-1 - FORM S-1 - Mammoth Energy Partners LPd753416ds1.htm
EX-5.1 - EX-5.1 - Mammoth Energy Partners LPd753416dex51.htm
EX-23.3 - EX-23.3 - Mammoth Energy Partners LPd753416dex233.htm
EX-23.2 - EX-23.2 - Mammoth Energy Partners LPd753416dex232.htm
EX-3.1 - EX-3.1 - Mammoth Energy Partners LPd753416dex31.htm
EX-10.22 - EX-10.22 - Mammoth Energy Partners LPd753416dex1022.htm
EX-10.21 - EX-10.21 - Mammoth Energy Partners LPd753416dex1021.htm
EX-10.12 - EX-10.12 - Mammoth Energy Partners LPd753416dex1012.htm
EX-10.19 - EX-10.19 - Mammoth Energy Partners LPd753416dex1019.htm
EX-10.15 - EX-10.15 - Mammoth Energy Partners LPd753416dex1015.htm
EX-10.18 - EX-10.18 - Mammoth Energy Partners LPd753416dex1018.htm
EX-99.3 - EX-99.3 - Mammoth Energy Partners LPd753416dex993.htm
EX-99.1 - EX-99.1 - Mammoth Energy Partners LPd753416dex991.htm
EX-10.5 - EX-10.5 - Mammoth Energy Partners LPd753416dex105.htm
EX-10.7 - EX-10.7 - Mammoth Energy Partners LPd753416dex107.htm
EX-99.2 - EX-99.2 - Mammoth Energy Partners LPd753416dex992.htm
EX-23.1 - EX-23.1 - Mammoth Energy Partners LPd753416dex231.htm
EX-10.9 - EX-10.9 - Mammoth Energy Partners LPd753416dex109.htm
EX-10.8 - EX-10.8 - Mammoth Energy Partners LPd753416dex108.htm
EX-10.4 - EX-10.4 - Mammoth Energy Partners LPd753416dex104.htm
EX-23.4 - EX-23.4 - Mammoth Energy Partners LPd753416dex234.htm
EX-99.4 - EX-99.4 - Mammoth Energy Partners LPd753416dex994.htm
EX-10.2 - EX-10.2 - Mammoth Energy Partners LPd753416dex102.htm
EX-10.13 - EX-10.13 - Mammoth Energy Partners LPd753416dex1013.htm
EX-10.14 - EX-10.14 - Mammoth Energy Partners LPd753416dex1014.htm
EX-10.25 - EX-10.25 - Mammoth Energy Partners LPd753416dex1025.htm
EX-10.20 - EX-10.20 - Mammoth Energy Partners LPd753416dex1020.htm
EX-10.16 - EX-10.16 - Mammoth Energy Partners LPd753416dex1016.htm
EX-10.10 - EX-10.10 - Mammoth Energy Partners LPd753416dex1010.htm
EX-10.17 - EX-10.17 - Mammoth Energy Partners LPd753416dex1017.htm
EX-10.3 - EX-10.3 - Mammoth Energy Partners LPd753416dex103.htm
EX-10.11 - EX-10.11 - Mammoth Energy Partners LPd753416dex1011.htm
EX-10.23 - EX-10.23 - Mammoth Energy Partners LPd753416dex1023.htm
EX-10.24 - EX-10.24 - Mammoth Energy Partners LPd753416dex1024.htm
EX-10.6 - EX-10.6 - Mammoth Energy Partners LPd753416dex106.htm

Exhibit 8.1

 

LOGO

            , 2014

FORM OF OPINION

Mammoth Energy Partners LP

4727 Gaillardia Parkway, Suite 200

Oklahoma City, OK 73134

Re: Mammoth Energy Partners LP

Ladies and Gentlemen:

We have acted as special counsel to Mammoth Energy Partners LP, a Delaware limited partnership (the “Partnership”), in connection with (i) the preparation and filing with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), of a Registration Statement on Form S-1, as amended (File No. 333-            ) (the “Registration Statement”), filed by the Partnership for the purpose of registering under the Act, common units representing limited partner interests in the Partnership (the “Common Units”) and (ii) the offer and sale (the “Offering”) of up to an aggregate of              Common Units (including              Common Units subject to an overallotment option) representing limited partner interests in the Partnership (the “Common Units”). In connection therewith, we have participated in the preparation of the discussion set forth under the caption “Material U.S. Federal Income Tax Consequences” (the “Discussion”) in the Registration Statement.

The Discussion, subject to the qualifications and assumptions stated in the Discussion and the limitations and qualifications set forth herein, constitutes our opinion as to the material United States federal income tax consequences for purchasers of the Common Units pursuant to the Offering.

This opinion letter is limited to the matters set forth herein, and no opinions are intended to be implied or may be inferred beyond those expressly stated herein. Our opinion is rendered as of the date hereof and we assume no obligation to update or supplement this opinion or any matter related to this opinion to reflect any change of fact, circumstances, or law after the date hereof. In addition, our opinion is based on the assumption that the matter will be properly presented to the applicable court.

Furthermore, our opinion is not binding on the Internal Revenue Service or a court. In addition, we must note that our opinion represents merely our best legal judgment on the matters presented and that others may disagree with our conclusion. There can be no assurance that the Internal Revenue Service will not take a contrary position or that a court would agree with our opinion if litigated.


LOGO

Mammoth Energy Partners LP

            , 2014

Page 2

 

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the use of our name in the Prospectus forming a part of the Registration Statement under the caption “Material U.S. Federal Income Tax Consequences.” In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act and the rules and regulations thereunder.

 

Very truly yours,
AKIN, GUMP, STRAUSS, HAUER & FELD, L.L.P.