Nov 21 (Reuters) - Marathon Petroleum Corp :
* Marathon Petroleum comments on Elliott Management statements
* "We agree with Elliott Management that there is upside to our valuation"
* Disagree with Elliott's letter and presentation
* "As discussed with Elliott, there are tax and other impediments to an immediate dropdown of all assets to MPLX"
* "Confident our plan will deliver substantial shareholder value and we are moving ahead expeditiously on each of these actions" Source text for Eikon: Further company coverage: