NISKA GAS STORAGE PARTNERS LLC
1001 Fannin Street, Suite 2500
Houston, Texas 77002
(281) 404-1890
December 21, 2012
VIA EDGAR
Andrew D. Mew
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Niska Gas Storage Partners LLC,
Form 10-K for the Fiscal Year Ended March 31, 2012
Filed June 11, 2012
File No. 001-34733
Dear Mr. Mew:
Niska Gas Storage Partners LLC (the “Company”) acknowledges receipt of the letter dated December 7, 2012 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 appreciate the 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 January 8, 2013.
Should the Staff have any questions or comments with respect to the foregoing, please contact the undersigned at (403) 513-8647.
| Sincerely, | |
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| NISKA GAS STORAGE PARTNERS LLC | |
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| By: | /s/ Jason A. Dubchak |
| Name: | Jason A. Dubchak |
| Title: | Vice President, General Counsel & Corporate Secretary |
cc: E. Ramey Layne
Vinson & Elkins L.L.P.
Via Facsimile
