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SEC Comment Letter for IROQUOIS GAS TRANSMISSION SYSTEM LP (CIK 0001118488) — Jun 1, 2005

IROQUOIS GAS TRANSMISSION SYSTEM LP (CIK 0001118488)
Date: June 1, 2005 · CIK: 0001118488 · Accession: 0000000000-05-026779

AI Filing Summary & Sentiment

File numbers found in text: 333-42578

Date
May 23, 2005
Author
Anthony Watson
Form
UPLOAD
Company
IROQUOIS GAS TRANSMISSION SYSTEM LP (CIK 0001118488)

Letter

Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Paul Bailey Chief Financial Officer Iroquois Gas Transmission System, L.P. 1 Corporate Drive, Suite 600 Shelton, CT 06484

RE: Iroquois Gas Transmission System, L.P. Item 4.02 Form 8-K filed May 20, 2005 File No. 333-42578

Dear Mr. Bailey:

We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment.

1. Please amend your report to disclose the amount of the restatement for the specific periods involved.

You should file an amendment in response to this comment on or before May 31, 2005.

If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 551-3318.

Sincerely,
Anthony Watson
Staff Accountant
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Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

May 23, 2005

Mail Stop 3-8

By Facsimile and U.S. Mail

Mr. Paul Bailey
Chief Financial Officer
Iroquois Gas Transmission System, L.P.
1 Corporate Drive, Suite 600
Shelton, CT 06484

		RE:	Iroquois Gas Transmission System, L.P. Item 4.02
Form
8-K filed May 20, 2005
			File No.  333-42578

Dear Mr. Bailey:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.

1. Please amend your report to disclose the amount of the
restatement
for the specific periods involved.

You should file an amendment in response to this comment on or
before
May 31, 2005.

If you have any questions regarding these comments, please direct
them to Anthony Watson, Staff Accountant, at (202) 551-3318.

							Sincerely,

							Anthony Watson
						Staff Accountant
??

??

??

??

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