SEC Company Response from ANR PIPELINE CO (CIK 0000065695) — Nov 16, 2005
ANR PIPELINE CO (CIK 0000065695)
Date: Nov. 16, 2005 · CIK: 0000065695 · Accession: 0001066107-05-000264
AI Filing Summary & Sentiment
Referenced dates: October 19, 2005, September 29, 2005
Letter
United States Securities and Exchange Commission ANR Pipeline Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 29, 2005 File No. 1-07320
Re:
Dear Mr. Choi:
We are in receipt of your letter dated October 19, 2005, commenting on the above referenced document. Below is the comment contained in your letter followed by our response.
Form 10-K for the Fiscal Year Ended December 31, 2004
Item 15. Exhibits and Financial Statements 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. This 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.
Response
On November 15, 2005, we filed an amended Form 10-K for ANR Pipeline Company that contains a revised audit report for Great Lakes Gas Transmission Limited Partnership that refers to the standards of the PCAOB. This amended Form 10-K 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.
General
Should you have any further questions regarding our response to your comment or need further information to assist in your review, please contact me at (713) 420-4011, or Frank Olmsted, Director of Financial Reporting, at (713) 420-3707.
Sincerely,
/s/
Stephen
C. Beasley__________________
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ANR Correspondence 11-16-2005
November
16,
2005
Mr.
William
Choi
United
States
Securities and Exchange Commission
450
Fifth Avenue,
N.W.
Washington,
D.C.
20549
Re:
ANR
Pipeline
Company
Form
10-K for
Fiscal Year Ended December 31, 2004
Filed
March
29, 2005
File
No.
1-07320
Dear
Mr.
Choi:
We
are in receipt
of your letter dated October 19, 2005, commenting on the above referenced
document. Below is the comment contained in your letter followed by our
response.
Form
10-K for
the Fiscal Year Ended December 31, 2004
Item
15.
Exhibits and Financial Statements 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. This 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.
Response
On
November 15,
2005, we filed an amended Form 10-K for ANR Pipeline Company that contains
a
revised audit report for Great Lakes Gas Transmission Limited Partnership that
refers to the standards of the PCAOB. This amended Form 10-K 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.
General
Should
you have any
further questions regarding our response to your comment or need further
information to assist in your review, please contact me at (713) 420-4011,
or
Frank Olmsted, Director of Financial Reporting, at (713) 420-3707.
Sincerely,
/s/
Stephen
C. Beasley__________________
Stephen
C.
Beasley
Chairman
of the
Board, President and Director
ANR
Pipeline
Company