SEC Company Response from Boardwalk Pipeline Partners, LP (CIK 0001336047) — Mar 17, 2026
Boardwalk Pipeline Partners, LP (CIK 0001336047)
Date: March 17, 2026 · CIK: 0001336047 · Accession: 0001193125-26-111248
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File numbers found in text: 333-294210
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CORRESP 1 filename1.htm CORRESP March 17, 2026 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 File Nos. 333-294210 and 333-294210-01 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 be accelerated to 4:00 p.m., Washington, D.C. time, on March 19, 2026, 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 March 17, 2026 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 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 Officer cc: E. Ramey Layne, Vinson & Elkins L.L.P.