Correspondence 0001193125-23-234105 from BOARDWALK PIPELINES LP (CIK 0001262943)
BOARDWALK PIPELINES LP (CIK 0001262943)
Date: Sept. 13, 2023 · CIK: 0001262943 · Accession: 0001193125-23-234105
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File numbers found in text: 333-274067
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CORRESP 1 filename1.htm CORRESP September 13, 2023 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549-3561 Re: Boardwalk Pipeline Partners, LP Boardwalk Pipelines, LP Registration Statement on Form S-3, as amended File Nos. 333-274067 and 333-274067-01 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, as amended, be accelerated to 12:00 p.m., Washington, D.C. time, on September 15, 2023, or as soon as practicable thereafter. Please call E. Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 with any questions regarding this matter. Thank you for your assistance with this matter. (Signature Page Follows) Securities and Exchange Commission September 13, 2023 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/ Steven A. Barkauskas Steven A. Barkauskas Senior Vice President, Chief Financial and Information Officer 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/ Steven A. Barkauskas Steven A. Barkauskas Senior Vice President, Chief Financial and Information Officer cc: E. Ramey Layne, Vinson & Elkins L.L.P.