NISKA GAS STORAGE PARTNERS LLC
1001 Fannin Street, Suite 2500
Houston, Texas 77002
(281) 404-1890
April 24, 2014
VIA EDGAR
Mara L. Ransom
Assistant Director
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, 2013
Filed June 7, 2013
Form 10-Q for the Quarterly Period Ended December 31, 2013
Filed March 12, 2014
File No. 001-34733
Dear Ms. Ransom:
Niska Gas Storage Partners LLC (the “Company”) acknowledges receipt of the letter dated April 10, 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 documents (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 no later than May 2, 2014.
Should the Staff have any questions or comments with respect to the foregoing, please contact E. Ramey Layne of Vinson & Elkins L.L.P., counsel to the Company at 713-758-4629.
| 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.
