Crestwood Midstream Partners LP
Crestwood Midstream Finance Corporation
700 Louisiana Street, Suite 2060
Houston, TX 77002
VIA EDGAR
May 29, 2013
| Re: | Crestwood Midstream Partners LP, Crestwood Midstream Finance |
| Corporation and Subsidiary Guarantors |
| Registration Statement on Form S-4 (File No. 333-187608) |
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Ladies and Gentlemen:
Crestwood Midstream Partners LP, Crestwood Midstream Finance Corporation and each of the co-registrant subsidiary guarantors listed in the above-referenced Registration Statement on Form S-4 (together, the “Registrants”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that the Registration Statement may become effective at 10:00 a.m., Eastern Standard Time, on May 30, 2013, or as soon thereafter as practicable.
The Registrants hereby acknowledge that:
| • | should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced 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 its 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. |
We request that we be notified of such effectiveness by telephone call to Edward P. Tolley III of Simpson Thacher & Bartlett LLP at (212) 455-3189 or David Azarkh of Simpson Thacher & Bartlett LLP at (212) 455-2462.
| Very truly yours, | ||
| Crestwood Midstream Partners LP | ||
| By: | Crestwood Gas Services GP LLC, its general partner | |
| By: | /s/ STEVEN M. DOUGHERTY | |
| Name: | Steven M. Dougherty | |
| Title: | Senior Vice President, Interim Chief Financial Officer and Chief Accounting Officer | |
| Crestwood Midstream Finance Corporation | ||
| By: | /s/ STEVEN M. DOUGHERTY | |
| Name: | Steven M. Dougherty | |
| Title: | Senior Vice President, Interim Chief Financial Officer and Chief Accounting 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 Gas Services GP LLC, its general partner | |
| Crestwood Gas Services Operating GP LLC | ||
| By: | Crestwood Gas Services Operating LLC, its sole member | |
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| By: | Crestwood Midstream Partners LP, its sole member | |
| By: | Crestwood Gas Services 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 Pipeline LLC | ||
| By: | Crestwood Midstream Partners LP, its sole member | |
| By: | Crestwood Gas Services 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 Gas Services 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 Gas Services GP LLC, its general partner | |
| By: | /s/ STEVEN M. DOUGHERTY | |
| Name: | Steven M. Dougherty | |
| Title: | Senior Vice President, Interim Chief Financial Officer and Chief Accounting Officer | |
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