SEC Comment Letter for Cheniere Energy Partners, L.P. (CQP) (CIK 0001383650) (CQP) — Sep 20, 2011
Cheniere Energy Partners, L.P. (CQP) (CIK 0001383650)
Date: Sept. 20, 2011 · CIK: 0001383650 · Accession: 0000000000-11-056044
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33366
Letter
September 20, 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/A for the Fiscal Year Ended December 31, 2010 Filed September 12, 2011 Form 10-Q/A for the Fiscal Quarter Ended March 31, 2011 Filed September 12, 2011 File No. 001-33366
Dear Mr. Souki: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief
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September 20, 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/A for the Fiscal Year Ended December 31, 2010 Filed September 12, 2011 Form 10-Q/A for the Fiscal Quarter Ended March 31, 2011 Filed September 12, 2011 File No. 001-33366 Dear Mr. Souki: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief