UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K Current Report Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) July 20, 2006 Commission File Number: 1-14222 SUBURBAN PROPANE PARTNERS, L.P. (Exact name of registrant as specified in its charter) Delaware 22-3410353 (State or other jurisdiction (I.R.S. Employer of incorporation or organization) Identification No.) 240 Route 10 West Whippany, New Jersey 07981 (973) 887-5300 (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ITEM 7.01. REGULATION FD DISCLOSURE ITEM 8.01. OTHER EVENTS On July 20, 2006, Suburban Propane Partners, L.P. (the "Partnership") issued a press release (the "Press Release") announcing its Fiscal 2006 Third Quarter Distribution Declaration. A copy of the Press Release has been furnished as Exhibit 99.1 to this Current Report. In accordance with Treasury Regulation 1.1446-4(d), the Partnership hereby notifies all nominees that they are responsible for withholding 35% of the fiscal 2006 third quarter distribution from foreign investors (nonresident aliens, foreign corporations, foreign trusts and foreign estates) as required under Section 1446 of the Internal Revenue Code. ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits. 99.1 Press Release of Suburban Propane Partners, L.P. dated July 20, 2006, announcing the Fiscal 2006 Third Quarter Distribution Declaration. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. July 20, 2006 SUBURBAN PROPANE PARTNERS, L.P. By: /s/ MICHAEL A. STIVALA -------------------------- Name: Michael A. Stivala Title: Controller and Chief Accounting Officer EXHIBITS Exhibit No. Exhibit 99.1 Press Release of Suburban Propane Partners, L.P. dated July 20, 2006, announcing the Fiscal 2006 Third Quarter Distribution Declaration.