Crestwood Midstream Partners LP
700 Louisiana Street, Suite 2060
Houston, Texas 77002
November 5, 2013
Via EDGAR
Mara L. Ransom
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Crestwood Midstream Partners LP, Crestwood Midstream Finance Corp. and the co-registrants (the “Registrants”) |
| Registration Statement on Form S-4 (as amended) |
| File No. 333-190997 |
Dear Ms. Ransom:
On behalf of the Registrants, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby request that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 2:00 p.m., Washington, D.C. time, on November 6, 2013, or as soon thereafter as practicable. As requested by the Staff of the Securities and Exchange Commission (the “Commission”), the Registrants hereby acknowledge that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; 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. |
This request has been transmitted via EDGAR.
| Very truly yours, | ||
| CRESTWOOD MIDSTREAM PARTNERS LP | ||
| By: | Crestwood Midstream GP LLC, its general partner | |
| By: | /s/ Michael J. Campbell | |
| Michael J. Campbell | ||
| Senior Vice President and | ||
| Chief Financial Officer | ||
COWTOWN GAS PROCESSING PARTNERS L.P. COWTOWN PIPELINE PARTNERS L.P. | ||
| By: | CRESTWOOD GAS SERVICES OPERATING GP LLC, its general partner | |
| By: | CRESTWOOD GAS SERVICES OPERATING LLC, its sole member | |
| By: | CRESTWOOD MIDSTREAM PARTNERS LP, its sole member | |
| By: | CRESTWOOD MIDSTREAM GP LLC, its general partner | |
| CRESTWOOD GAS SERVICES OPERATING GP LLC | ||
| By: | CRESTWOOD GAS SERVICES OPERATING LLC, its sole member | |
| By: | CRESTWOOD MIDSTREAM PARTNERS LP, its sole member | |
| By: | CRESTWOOD MIDSTREAM GP LLC, its general partner | |
CRESTWOOD GAS SERVICES OPERATING LLC CRESTWOOD NEW MEXICO PIPELINE LLC CRESTWOOD PIPELINE LLC CRESTWOOD SABINE PIPELINE LLC CRESTWOOD APPALACHIA PIPELINE LLC CRESTWOOD MARCELLUS PIPELINE LLC CRESTWOOD OHIO MIDSTREAM | ||
| By: | CRESTWOOD MIDSTREAM PARTNERS LP, its sole member | |
| By: | CRESTWOOD MIDSTREAM GP LLC, its general partner | |
CRESTWOOD PANHANDLE PIPELINE LLC CRESTWOOD ARKANSAS PIPELINE LLC | ||
| By: | CRESTWOOD PIPELINE LLC, its sole member | |
| By: | CRESTWOOD MIDSTREAM PARTNERS LP, its sole member | |
| By: | CRESTWOOD MIDSTREAM GP LLC, its general partner | |
| SABINE TREATING, LLC | ||
| By: | CRESTWOOD SABINE PIPELINE LLC, its sole member | |
| By: | CRESTWOOD MIDSTREAM PARTNERS LP, its sole member | |
| By: | CRESTWOOD MIDSTREAM GP LLC, its general partner | |
| CRESTWOOD MARCELLUS MIDSTREAM LLC | ||
| By: | CRESTWOOD MARCELLUS PIPELINE LLC, its member | |
| By: | CRESTWOOD MARCELLUS HOLDINGS LLC, its member | |
| E. MARCELLUS ASSET COMPANY, LLC | ||
| By: | CRESTWOOD MARCELLUS MIDSTREAM LLC, its sole member | |
| CRESTWOOD MIDSTREAM FINANCE CORP. | ||
| INERGY STORAGE, INC. | ||
ARLINGTON STORAGE COMPANY, LLC CENTRAL NEW YORK OIL AND GAS COMPANY, L.L.C. FINGER LAKES LPG STORAGE, LLC INERGY GAS MARKETING, LLC INERGY PIPELINE EAST, LLC US SALT, LLC INERGY CRUDE LOGISTICS, LLC INERGY TERMINALS, LLC INERGY DAKOTA PIPELINE, LLC INERGY MIDSTREAM OPERATIONS, LLC | ||
| By: | /s/ Michael J. Campbell | |
| Michael J. Campbell | ||
Senior Vice President and Chief Financial Officer | ||
Signature Page to Acceleration Request