SEC Comment Letter for XPLR Infrastructure, LP (XIFR) (CIK 0001603145) (XIFR) — Jan 18, 2017
XPLR Infrastructure, LP (XIFR) (CIK 0001603145)
Date: Jan. 18, 2017 · CIK: 0001603145 · Accession: 0000000000-17-001902
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 January 18, 2017 Mr. James L. Robo 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, 2015 File No . 001 -36518
Dear Mr. Robo :
We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ James Allegretto
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Mail Stop 3561 January 18, 2017 Mr. James L. Robo 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, 2015 File No . 001 -36518 Dear Mr. Robo : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ James Allegretto James Allegretto Senior Assistant Chief Accountant