September 13, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549-3561
| Re: | Boardwalk Pipeline Partners, LP |
Boardwalk Pipelines, LP
Registration Statement on Form S-3, as amended
File Nos. 333-274067 and 333-274067-01
Ladies and Gentlemen:
On behalf of Boardwalk Pipeline Partners, LP and Boardwalk Pipelines, LP, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3, as amended, be accelerated to 12:00 p.m., Washington, D.C. time, on September 15, 2023, or as soon as practicable thereafter.
Please call E. Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 with any questions regarding this matter. Thank you for your assistance with this matter.
(Signature Page Follows)
Securities and Exchange Commission
September 13, 2023
Page 2
| Very truly yours, | ||
| BOARDWALK PIPELINE PARTNERS, LP | ||
| By: | BOARDWALK GP, LP, | |
| its general partner | ||
| By: | BOARDWALK GP, LLC, | |
| its general partner | ||
| By: | /s/ Steven A. Barkauskas | |
| Steven A. Barkauskas | ||
| Senior Vice President, Chief Financial and | ||
| Information Officer | ||
| BOARDWALK PIPELINES, LP | ||
| By: | BOARDWALK OPERATING GP, LP, | |
| its general partner | ||
| By: | BOARDWALK PIPELINE PARTNERS, LP, | |
| its managing member | ||
| By: | BOARDWALK GP, LP, | |
| its general partner | ||
| By: | BOARDWALK GP, LLC, | |
| its general partner | ||
| By: | /s/ Steven A. Barkauskas | |
| Steven A. Barkauskas | ||
| Senior Vice President, Chief Financial and | ||
| Information Officer | ||
| cc: | E. Ramey Layne, Vinson & Elkins L.L.P. |