EPA is approving Minnesota's August 29, 2011, request to revise its sulfur dioxide (SO<INF>2</INF>) state implementation plan (SIP) for Flint Hills Resources Pine Bend, LLC (FHR Pine Bend), in Dakota County. The facility is shutting down an incinerator and rerouting process gases to address a safety issue. The revised SIP also includes other emission reductions. This revision will result in a decrease in SO<INF>2</INF> emissions. EPA published a direct final approval of this SIP revision request on January 31, 2013, but received an adverse comment and therefore withdrew the approval. EPA is hereby addressing the comment and taking final action on Minnesota's August 29, 2011, submittal.