SEC Company Response from BOARDWALK PIPELINES LP (CIK 0001262943) — Feb 18, 2021
BOARDWALK PIPELINES LP (CIK 0001262943)
Date: Feb. 18, 2021 · CIK: 0001262943 · Accession: 0001193125-21-047749
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File numbers found in text: 333-252934
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CORRESP 1 filename1.htm CORRESP February 18, 2021 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3561 Re: Boardwalk Pipeline Partners, LP Boardwalk Pipelines, LP Registration Statement on Form S-3 Filed February 10, 2021 File No. 333-252934 Ladies and Gentlemen: On behalf of Boardwalk Pipeline Partners, LP and Boardwalk Pipelines, LP, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on February 22, 2021, or as soon as practicable thereafter. Thank you for your assistance with this matter. (Signature Page Follows) Securities and Exchange Commission February 18, 2021 Page 2 Very truly yours, BOARDWALK PIPELINE PARTNERS, LP By: BOARDWALK GP, LP, its general partner By: BOARDWALK GP, LLC, its general partner By: /s/ Jamie L. Buskill Jamie L. Buskill Senior Vice President, Chief Financial and Administrative Officer, Treasurer and Director BOARDWALK PIPELINES, LP By: BOARDWALK OPERATING GP, LP, its general partner By: BOARDWALK PIPELINE PARTNERS, LP, its managing member By: BOARDWALK GP, LP, its general partner By: BOARDWALK GP, LLC, its general partner By: /s/ Jamie L. Buskill Jamie L. Buskill Senior Vice President, Chief Financial and Administrative Officer, Treasurer and Director cc: E. Ramey Layne, Vinson & Elkins L.L.P.