SEC Comment Letter for Cheniere Energy Partners, L.P. (CQP) (CIK 0001383650) (CQP) — Aug 23, 2011
Cheniere Energy Partners, L.P. (CQP) (CIK 0001383650)
Date: Aug. 23, 2011 · CIK: 0001383650 · Accession: 0000000000-11-050776
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33366
Referenced dates: June 14, 2011
Letter
August 23, 2011 Via E-Mail Mr. Charif Souki Chief Executive Officer Cheniere Energy Partners, G.P., LLC 700 Milam Street, Suite 800 Houston, Texas 77002 Re: Cheniere Energy Partners, L.P. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 6, 2011 File No. 001-33366
Dear Mr. Souki: We have reviewed your response dated J une 28, 2011 and have the following additional comment. In our comment, we may ask you to pr ovide us with information so we may better understand your disclosure. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comment applies to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2010
Consolidated Financial Statements
Consolidated Statements of Operations, page 51
1. We note your response to comment one in our letter dated June 14, 2011 and the accompanied SAB 99 analysis. However, we remain unclear about your basis for not amending the Form 10-K for the fiscal year ended December 31, 2010 and the Form 10-Q for the quarterly period ended March 31, 2011 in light of the fact that the EPU presentation is an important GAAP metric as well as an integral part of your GAAP
Mr. Charif Souki Cheniere Energy Partners, G.P., LLC August 23, 2011 Page 2
financial statements. We continue to believe that you should amend the above referenced Form 10-K and Form 10-Q accordingly.
You may contact Milwood H obbs, Staff Accountant, at (202) 551-3241 or, in his absence, the undersigned at (202) 551-3377 if you have questions.
Sincerely,
/s/ Andrew D. Mew
Andrew D. Mew Accounting Branch Chief
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August 23, 2011 Via E-Mail Mr. Charif Souki Chief Executive Officer Cheniere Energy Partners, G.P., LLC 700 Milam Street, Suite 800 Houston, Texas 77002 Re: Cheniere Energy Partners, L.P. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 6, 2011 File No. 001-33366 Dear Mr. Souki: We have reviewed your response dated J une 28, 2011 and have the following additional comment. In our comment, we may ask you to pr ovide us with information so we may better understand your disclosure. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comment applies to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2010 Consolidated Financial Statements Consolidated Statements of Operations, page 51 1. We note your response to comment one in our letter dated June 14, 2011 and the accompanied SAB 99 analysis. However, we remain unclear about your basis for not amending the Form 10-K for the fiscal year ended December 31, 2010 and the Form 10-Q for the quarterly period ended March 31, 2011 in light of the fact that the EPU presentation is an important GAAP metric as well as an integral part of your GAAP Mr. Charif Souki Cheniere Energy Partners, G.P., LLC August 23, 2011 Page 2 financial statements. We continue to believe that you should amend the above referenced Form 10-K and Form 10-Q accordingly. You may contact Milwood H obbs, Staff Accountant, at (202) 551-3241 or, in his absence, the undersigned at (202) 551-3377 if you have questions. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief