SEC Comment Letter for Boardwalk Pipeline Partners, LP (CIK 0001336047) — Feb 17, 2021
Boardwalk Pipeline Partners, LP (CIK 0001336047)
Date: Feb. 17, 2021 · CIK: 0001336047 · Accession: 0000000000-21-001972
AI Filing Summary & Sentiment
File numbers found in text: 333-252934
Letter
United States securities and exchange commission logo February 17, 2021 Jamie L. Buskill Senior Vice President, Chief Financial and Administrative Officer Boardwalk Pipeline Partners, LP 9 Greenway Plaza, Suite 2800 Houston, TX 77046 Re:Boardwalk Pipeline Partners, LP Registration Statement on Form S-3 Filed February 10, 2021 File No. 333-252934 Dear Mr. Buskill: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Ramey Layne
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United States securities and exchange commission logo
February 17, 2021
Jamie L. Buskill
Senior Vice President, Chief Financial and Administrative Officer
Boardwalk Pipeline Partners, LP
9 Greenway Plaza, Suite 2800
Houston, TX 77046
Re:Boardwalk Pipeline Partners, LP
Registration Statement on Form S-3
Filed February 10, 2021
File No. 333-252934
Dear Mr. Buskill:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Ramey Layne