December 14, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: | Boardwalk Pipeline Partners, LP |
Boardwalk Pipelines, LP |
Registration Statement on Form S-3 |
Filed December 7, 2018 |
File No. 333-228714 |
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 be accelerated to 4:00 p.m., Washington, D.C. time, on December 18, 2018, or as soon as practicable thereafter.
Thank you for your assistance with this matter.
(Signature Page Follows)
Securities and Exchange Commission
December 14, 2018
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/ Jamie L. Buskill | |
Jamie L. Buskill | ||
Senior Vice President, Chief Financial and Administrative Officer, Treasurer and Director | ||
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/ Jamie L. Buskill | |
Jamie L. Buskill | ||
Senior Vice President, Chief Financial and Administrative Officer, Treasurer and Director |
cc: | James R. Brown, Vinson & Elkins L.L.P. |