Inergy, L.P.
Inergy Finance Corp.
Two Brush Creek Boulevard, Suite 200
Kansas City, Missouri 64112
September 9, 2009
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549-3561
Attention: Mr. John Fieldsend
| Re: | Inergy, L.P., Inergy Finance Corp. and co-registrants (the “Registrants”) | |
| Request for Acceleration of Effectiveness | ||
| Registration Statement on Form S-3 (File No. 333-158066) (the “Registration Statement”) |
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, the Registrants hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that the Registration Statement will become effective Thursday, September 10, 2009, at 1:00 p.m. Eastern Time, or as soon thereafter as practicable.
The Registrants hereby acknowledge that the disclosure in the Registration Statement is the responsibility of the Registrants. The Registrants hereby further acknowledge that:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please call Gillian A. Hobson of Vinson & Elkins L.L.P., the Registrants’ outside legal counsel, at 713.758.3747 with any questions regarding this request for acceleration.
| Sincerely, | ||
| INERGY, L.P. | ||
| By: | Inergy GP, LLC, | |
| its Managing General Partner | ||
| By: | /s/ Laura L. Ozenberger | |
| Name: | Laura L. Ozenberger | |
| Title: | Senior Vice President, General Counsel and Secretary | |
| INERGY FINANCE CORP. | ||
| By: | /s/ Laura L. Ozenberger | |
| Name: | Laura L. Ozenberger | |
| Title: | Senior Vice President, General Counsel and Secretary | |
| INERGY PROPANE, LLC | ||
| INERGY MIDSTREAM, LLC | ||
| L & L TRANSPORTATION, LLC | ||
| INERGY TRANSPORTATION, LLC | ||
| FINGER LAKES LPG STORAGE, LLC | ||
| INERGY GAS MARKETING, LLC | ||
| INERGY STORAGE, INC. | ||
| STELLAR PROPANE SERVICE, LLC | ||
CENTRAL NEW YORK OIL AND GAS COMPANY, L.L.C. | ||
| INERGY SALES & SERVICE, INC. | ||
| ARLINGTON STORAGE COMPANY, LLC | ||
| US SALT, LLC | ||
| By: | /s/ Laura L. Ozenberger | |
| Name: | Laura L. Ozenberger | |
| Title: | Senior Vice President, General Counsel and Secretary | |
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| cc: | Gillian A. Hobson, Esq. | |
| Vinson & Elkins L.L.P. | ||
| Via Facsimile |
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