SEC Comment Letter 0000000000-23-009405 to Boardwalk Pipeline Partners, LP (CIK 0001336047)

Boardwalk Pipeline Partners, LP (CIK 0001336047)
Date: Aug. 25, 2023 · CIK: 0001336047 · Accession: 0000000000-23-009405

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AI Filing Summary & Sentiment

File numbers found in text: 333-274067

Date

August 25, 2023

Author

Not clearly detected

Form

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Company

Boardwalk Pipeline Partners, LP (CIK 0001336047)

Letter

United States securities and exchange commission logo August 25, 2023 Stanley Horton President and Chief Executive Officer Boardwalk Pipeline Partners, LP 9 Greenway Plaza, Suite 2800 Houston, Texas 77046 Re:Boardwalk Pipeline Partners, LP Registration Statement on Form S-3 Filed August 18, 2023 File No. 333-274067 Dear Stanley Horton: 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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: E. Ramey Layne, Esq.

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United States securities and exchange commission logo
August 25, 2023
Stanley Horton
President and Chief Executive Officer
Boardwalk Pipeline Partners, LP
9 Greenway Plaza, Suite 2800
Houston, Texas 77046
Re:Boardwalk Pipeline Partners, LP
Registration Statement on Form S-3
Filed August 18, 2023
File No. 333-274067
Dear Stanley Horton:
            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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       E. Ramey Layne, Esq.

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