September 18, 2014
VIA EDGAR
Jennifer Thompson
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Boardwalk Pipeline Partners, LP |
Form 10-K for the Fiscal Year Ended December 31, 2013 |
Filed February 24, 2014 |
Form 10-Q for the Period Ended September 30, 2013 |
Filed October 29, 2013 |
File No. 1-32665 |
Dear Ms. Thompson:
Boardwalk Pipeline Partners, LP (the “Company”) acknowledges receipt of the letter dated September 11, 2014 containing comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in regard to the above-referenced document (the “Comment Letter”). The Comment Letter requests that we respond to the Staff’s comments within 10 business days or to tell the Staff by that time when we will provide the Staff with our responses. We respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter on or before October 9, 2014.
Securities and Exchange Commission
September 18, 2014
Page 2
Please contact the undersigned at (713) 479-8082 if you have any questions with respect to the foregoing.
Sincerely, | ||
BOARDWALK PIPELINE PARTNERS, LP | ||
By: | /s/ Jamie L. Buskill | |
Name: | Jamie L. Buskill | |
Title: | Senior Vice President, Chief Financial and Administrative Officer and Treasurer |
cc: | Jamie L. Buskill (Boardwalk Pipeline Partners, LP) |
E. Ramey Layne (Vinson & Elkins L.L.P.) |