Vinson & Elkins L.L.P.
666 Fifth Avenue, 26th Floor
New York, NY 10103
August 16, 2005
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, NE, Room 1580,
Washington, D.C. 20549
Re: Registration Statement on Form S-1
Ladies and Gentlemen:
We are transmitting via electronic transmission for filing under the Securities Act of 1933 (the “Securities Act”), the Registration Statement on Form S-1 (the “Registration Statement”) relating to the initial public offering of common units representing limited partner interests in Boardwalk Pipeline Partners, LP, a Delaware limited partnership.
The amount of $40,606.50 was transmitted by wire transfer of same-day funds on August 15, 2005 to the Securities and Exchange Commission’s account at Mellon Bank.
Please contact me or my colleague, E. Ramey Layne, at 212-237-0000 if you require further information or have any questions. Thank you.
Very truly yours,
/s/ Michael Swidler