January 23, 2008
VIA EDGAR
Mr. H. Christopher Owings
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Re:
Questar Gas Company
Response letter dated January 4, 2008 to:
Registration Statement on Form S-3 filed November 13, 2007
File No. 333-147317
Form 10-K filed March 20, 2007
Form 10-Q filed November 5, 2007
File No. 333-69210
Dear Mr. Owings:
This letter constitutes the response of Questar Gas Company (“Questar Gas” or “the Company”) to your comment letter dated January 17, 2008, regarding our S-3 filed November 13, 2007, Form 10-K filed March 20, 2007 and Form 10-Q filed November 5, 2007.
We are providing our response via EDGAR for your review without amendment to the above referenced Forms S-3, 10-K and 10-Q.
We have set forth below each of the comments in bold font followed by our response to each comment.
Please contact me by telephone at (801) 324-5768, e-mail at alan.allred@questar.com, or facsimile at (801) 324-5535 with any questions or comments regarding this letter. Thank you in advance for your prompt attention to this matter.
Very truly yours,
/s/Alan K. Allred
Alan K. Allred
President and Chief Executive Officer
Questar Gas Company
cc:
Sandra Snyder
William Thompson
Response to comment letter dated January 17, 2008
Registration Statement on Form S-3 filed November 13, 2007
1.
We note your response to comment 1 in our letter dated December 10, 2007. We believe, however, that you need to amend your registration statement to file the exhibits as separate documents.
Response:
The Company will amend its registration statement on Form S-3 filed November 13, 2007, to file the exhibits as separate documents on EDGAR.
Exhibits
Exhibits 23.01 – Consent of Independent Registered Public Accounting Firm
2.
Please file a currently dated, manually signed consent of the independent accountants prior to effectiveness. Refer to Item 601 (B)(23) of Regulation
S-K.
Response:
The Company will file a currently dated, manually signed consent of the independent accounts prior to effectiveness.
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