David P. Cedro Senior Vice President, Chief Accounting Officer and Treasurer | Office (504) 779-1970 Fax (504) 535-2714 dcedro@epiweb.com |
July 14, 2011
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Energy Partners, Ltd. | |
Registration Statement on Form S-3 | ||
| (File No. 333-173076) |
Ladies and Gentlemen:
Pursuant to Rule 461(a) promulgated under the Securities Act of 1933, as amended, Energy Partners, Ltd. (the “Registrant”), and the subsidiary guarantors of the Registrant listed as co-registrants on Annex A hereto (the “Co-Registrants” and, together with the Registrant, the “Registrants”), hereby request that the effectiveness of the Registration Statement on Form S-3 (File No. 333-173076) (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective at 4:00 p.m., Eastern time, on Monday, July 18, 2011, or as soon thereafter as practicable.
The Registrants acknowledge that should the Securities and Exchange Commission (the “Commission”) or the Commission 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, and the action of the Commission or the Commission 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. The Registrants also acknowledge that they may not assert 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.
ENERGY PARTNERS, LTD. — 201 ST. CHARLES AVENUE, SUITE 3400 — NEW ORLEANS, LA 70170 — (504) 569-1875
The undersigned respectfully requests that you notify the Registrant of the effectiveness of the Registration Statement by a telephone call to J. Mark Metts of Jones Day, the Registrant’s outside counsel, at (832) 239-3759 or to Joel T. May also of Jones Day, at (312) 269-4307.
| Very truly yours, | ||
| Energy Partners, Ltd. | ||
| By: |  | |
David P. Cedro Senior Vice President, Chief Accounting Officer and Treasurer | ||
| CC: | Tiffany J. Thom | |
| John H. Peper | ||
| J. Mark Metts, Jones Day |
ENERGY PARTNERS, LTD. — 201 ST. CHARLES AVENUE, SUITE 3400 — NEW ORLEANS, LA 70170 — (504) 569-1875
ANNEX A
| Co-Registrant | IRS Employer Identification Number | |
| Anglo-Suisse Offshore Pipeline Partners, LLC | 72-1409562 | |
| EPL of Louisiana, L.L.C. | None | |
| EPL Pioneer Houston, Inc. | 75-2129749 | |
| EPL Pipeline, L.L.C. | 72-1471048 | |
| Delaware EPL of Texas, LLC | None | |