SEC Comment Letter for PANHANDLE EASTERN PIPE LINE CO LP (CIK 0000076063) — May 12, 2005

PANHANDLE EASTERN PIPE LINE CO LP (CIK 0000076063)
Date: May 12, 2005 · CIK: 0000076063 · Accession: 0000000000-05-023404

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AI Filing Summary & Sentiment

File numbers found in text: 001-02921

Date

May 9, 2005

Author

Branch Chief

Form

UPLOAD

Company

PANHANDLE EASTERN PIPE LINE CO LP (CIK 0000076063)

Letter

May 9, 2005 Mr. Thomas F. Karam Chief Executive Officer Panhandle Eastern Pipe Line Company, LP 5444 Westheimer Road Houston, Texas 77056-5306

RE: Form 10-K for the Fiscal Year Ended December 31, 2004 File Date: March 16, 2005 File No. 001-02921

Dear Mr. Karam,

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

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

								May 9, 2005

Mr. Thomas F. Karam
Chief Executive Officer
Panhandle Eastern Pipe Line Company, LP
5444 Westheimer Road
Houston, Texas 77056-5306

	RE:	Form 10-K for the Fiscal Year Ended December 31, 2004
		File Date: March 16, 2005
		File No. 001-02921

Dear Mr. Karam,

	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

</TEXT>
</DOCUMENT>

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