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SEC Comment Letter for PACIFIC ENERGY PARTNERS LP (CIK 0001168397) — Aug 11, 2005

PACIFIC ENERGY PARTNERS LP (CIK 0001168397)
Date: Aug. 11, 2005 · CIK: 0001168397 · Accession: 0000000000-05-041598

AI Filing Summary & Sentiment

File numbers found in text: 001-31345

Referenced dates: August 9, 2005

Date
August 11, 2005
Author
Karl Hiller
Form
UPLOAD
Company
PACIFIC ENERGY PARTNERS LP (CIK 0001168397)

Letter

August 11, 2005 Mr. Gerald A. Tywoniuk Senior Vice President, Chief Financial Officer and Treasurer Pacific Energy Partners, L.P. 5900 Cherry Avenue Long Beach, CA 90805

Re: Pacific Energy Partners, L.P. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 15, 2005 Response letter dated August 9, 2005 File No. 001-31345

Dear Mr. Tywoniuk:

We have completed our review of your 2004 Form 10-K and do not, at this time, have any further comments.

Sincerely,
Karl Hiller
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								August 11, 2005

Mr. Gerald A. Tywoniuk
Senior Vice President, Chief Financial Officer and Treasurer
Pacific Energy Partners, L.P.
5900 Cherry Avenue
Long Beach, CA 90805

	Re:	Pacific Energy Partners, L.P.
		Form 10-K for the Fiscal Year Ended December 31, 2004
Filed March 15, 2005
		Response letter dated August 9, 2005
      File No. 001-31345

Dear Mr. Tywoniuk:

      We have completed our review of your 2004 Form 10-K and do
not,
at this time, have any further comments.

								Sincerely,

								Karl Hiller
								Branch Chief

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Mr. Gerald A. Tywoniuk
Pacific Energy Partners, L.P.
August 5, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010

</TEXT>
</DOCUMENT>