SEC Comment Letter for Cheniere Energy Partners, L.P. (CQP) (CIK 0001383650) (CQP) — Dec 20, 2012
Cheniere Energy Partners, L.P. (CQP) (CIK 0001383650)
Date: Dec. 20, 2012 · CIK: 0001383650 · Accession: 0000000000-12-068802
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December 20, 2012 Via E-mail Meg A. Gentle Chief Financial Officer Cheniere Energy, Inc . 700 Milam Street, Suite 800 Houston, Texas 77002 Re: Cheniere Energy, Inc. Cheniere Energy Partners, L.P. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 24, 2012 Definitive Proxy Statement on Schedule 14A Filed April 1 9, 2012 File No s. 1-16383 and 1 -33366 Dear Ms. Gentle : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not as sert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s 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