SEC Comment Letter for XPLR Infrastructure, LP (XIFR) (CIK 0001603145) (XIFR) — Jun 30, 2015

XPLR Infrastructure, LP (XIFR) (CIK 0001603145)
Date: June 30, 2015 · CIK: 0001603145 · Accession: 0000000000-15-034278

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2014

Author

/s/ Jennifer Thompson

Form

UPLOAD

Company

XPLR Infrastructure, LP (XIFR) (CIK 0001603145)

Letter

June 3 0, 2015 Mr. James L . Robo President and Chief Executive Officer NextEra Energy Partners, LP 700 Universe Boulevard Juno Beach, Florida 33408

Re: NextEra Energy Partners, LP Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 20, 2015 File No. 001 -36518

Dear Mr. Robo :

We have completed our review of your filing. 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 and the company may not assert 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jennifer Thompson

Show Raw Text

June 3 0, 2015

Mr. James L . Robo
President and Chief Executive Officer
NextEra Energy Partners, LP
700 Universe Boulevard
Juno Beach, Florida  33408

Re: NextEra Energy Partners, LP
 Form 10-K for Fiscal Year Ended December 31, 2014
Filed February 20, 2015
File No. 001 -36518

Dear Mr. Robo :

We have completed our review of your filing.  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 and the company may not assert 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 to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Jennifer Thompson

Jennifer Thompson
Accounting Branch Chief

cc:  W. Scott Seeley
       Vice President, Compliance & Corporate Secretary
       NextEra Energy, Inc.

       Daisy Jacobs
       Assistant Controller
       Florida Power & Light Co.

SecProbe.io