SecProbe.io

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Mail Stop 3561

									October 19, 2005

Mr. John W. Somerhalder II
Chairman of the Board
ANR Pipeline Company
El Paso Building
1001 Louisiana Street
Houston, TX 77002

      Re:	ANR Pipeline Company
      Form 10-K for the Fiscal Year Ended December 31, 2004
      Filed March 29, 2005
      File No. 1-07320

Dear Mr. Somerhalder:

	We have reviewed your response letter filed on October 14,
2005
to our comment letter dated September 29, 2005 and have the
following
comment.  Where indicated, we think you should revise your
document
in response to this comment.  If you disagree, we will consider
your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please provide a written response to our comment.
Please be as detailed as necessary in your explanation.  In our
comment, we may ask you to provide us with information so we may
better understand your disclosure.  After reviewing this
information,
we may raise additional comments.

Form 10-K for the Fiscal Year Ended December 31, 2004

Item 15. Exhibits and Financial Statement Schedules

1. We have reviewed your response to comment 1 in our letter dated
September 29, 2005 and are unable to grant your request.  Please
amend your filing to include a revised audit report for Great
Lakes
Gas Transmission Limited Partnership that refers to the standards
of
the PCAOB.  The amendment should set forth the entire text of Item
15
and the certifications required by Rule 13a-14(a) and Rule 13a-
14(b)
of the Exchange Act.

		As appropriate, please amend your filing and respond to
this comment within 10 business days or tell us when you will
provide
us with a response.  You may wish to provide us with marked copies
of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your response to our comment and
provides any requested information.  Detailed response letters
greatly facilitate our review.  Please understand that we may have
additional comments after reviewing your amendment and response to
our comment.

      You may contact Andrew Blume (Staff Accountant) at (202)
551-
3254 or William Thompson (Staff Accountant) at (202) 551-3344 if
you
have questions regarding the comments on the financial statements
and
related matters.  Please contact me at (202) 551-3716 with any
other
questions.

								Sincerely,

									William Choi
									Accounting Branch
Chief

Mr. John W. Somerhalder II
ANR Pipeline Company
October 19, 2005
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