Boardwalk Pipelines, LLC
3800 Frederica Street
Owensboro, Kentucky 42301
(270) 926-8686
August 11, 2005
Mr. H. Christopher Owings
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3561
Washington, D.C. 20549
Boardwalk Pipelines, LLC
Registration Statement, as amended, on Form S-4
(File No. 333-125201)
Dear Mr. Owings:
Boardwalk Pipelines, LLC, a Delaware limited liability company (the “Company”), hereby requests that the effectiveness of its Registration Statement, as amended, on Form S-4, be accelerated to 4:00 p.m., August 11, 2005, or as soon thereafter as is practicable.
In connection with this request, the Company acknowledges that:
| • | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | The Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||
| BOARDWALK PIPELINES, LLC | ||
| By: | /S/ JAMIE L. BUSKILL | |
Name: Jamie L. Buskill Title: Vice President and Chief Financial Officer | ||
cc: Pradip Bhaumik, Esq.
