Mail Stop 3561 								July 28, 2005 S.E. Parks Vice President and Chief Financial Officer Questar Pipeline Company 180 East 100 South P.O. Box 45360 Salt Lake City, Utah 84145-0360 			Re: Questar Pipeline Company 			Form 10-K for Fiscal Year Ended December 31, 2004 			Filed March 30, 2005 			File No. 0-14147 Dear Mr. Parks: We have completed our review of your Form 10-K and related filings and have no further comments at this time. 							Sincerely, 							George F. Ohsiek, Jr. 							Branch Chief ?? ?? ?? ?? July 28, 2005 Page 1