Matthew Harrison
Chief Financial Officer
Chief Financial Officer
November 6, 2008
By Facsimile and EDGAR
H. Christopher Owings
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549-7010
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549-7010
| Re: | Hiland Holdings, GP, LP | |
| Form 10-K for Fiscal Year Ended December 31, 2007 | ||
| Filed March 14, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended March 31, 2008 | ||
| Filed May 9, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended June 30, 2008 | ||
| Filed August 11, 2008 | ||
| File No. 001-33018 | ||
Hiland Partners, LP | ||
| Form 10-K for Fiscal Year Ended December 31, 2007 | ||
| Filed March 14, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended March 31, 2008 | ||
| Filed May 9, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended June 30, 2008 | ||
| Filed August 11, 2008 | ||
| File No. 000-51120 |
Dear Mr. Owings:
We are in receipt of your letter dated October 23, 2008 regarding your office’s review of the above listed filings. That letter asked that we respond to the comments within 10 business days or tell you when we will provide a response. Pursuant to a telephone conversation our counsel had on Thursday, November 6, 2008 with Robert W. Errett, Attorney-Advisor, we are notifying you that we are working diligently to provide a response to the comments detailed in your letter and expect to respond on or about November 13, 2008.
If you have any questions or wish to discuss, please do not hesitate to contact me (580-249-4765), or our legal counsel, Douglas E. McWilliams (713-758-3613) of Vinson & Elkins L.L.P.
| Sincerely, | ||||
| /s/ Matthew Harrison | ||||
| Matthew Harrison | ||||
| Chief Financial Officer of Hiland Partners GP Holdings, LLC and Hiland Partners GP, LLC | ||||
| cc: | Douglas E. McWilliams, Vinson & Elkins L.L.P. |