SEC Comment Letter for Boardwalk Pipeline Partners, LP (CIK 0001336047) — Mar 17, 2026
Boardwalk Pipeline Partners, LP (CIK 0001336047)
Date: March 17, 2026 · CIK: 0001336047 · Accession: 0000000000-26-002685
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File numbers found in text: 333-294210
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March 17, 2026
Scott A. Hallam
President, Chief Executive Officer and Director
Boardwalk Pipeline Partners, LP
9 Greenway Plaza, Suite 2800
Houston, Texas 77046
Re:Boardwalk Pipeline Partners, LP
Registration Statement on Form S-3
Filed March 11, 2026
File No. 333-294210
Dear Scott A. Hallam:
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 Kevin Dougherty at 202-551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:E. Ramey Layne