UNITED STATES SECURITIES AND EXCHANGE COMMISSION  Washington, D.C.  20549  FORM 10-Q   [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarter ended March 31, 2007  [  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the transition period from ___ to ___  Commission File Number 0-14147  QUESTAR PIPELINE COMPANY (Exact name of registrant as specified in charter)  STATEMENT OF UTAH 87-0307414 (State or other jurisdiction of (I.R.S. Employer Incorporation or organization) Identification No.)  180 East 100 South Street, P.O. Box 45360 Salt Lake City, Utah 84145-0360 (Address of principal executive offices  Registrants telephone number, including area code (801) 324-2400  Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes  [X]     No  [  ]  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of accelerated filer and large accelerated filer in Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer [  ]                              Accelerated filer [  ]                         Non-accelerated filer [X]  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [  ] No [X]  On April 30, 2007, 6,550,843 shares of the registrants common stock, $1.00 par value, were outstanding (all shares are owned by Questar Corporation).  Registrant meets the conditions set forth in General Instruction H (1) (a) and (b) of Form 10-Q and is filing this Form 10-Q with the reduced disclosure format.     Questar Pipeline Company Form 10-Q for the Quarter Ended March 31, 2007  TABLE OF CONTENTS  Page   PART I. FINANCIAL INFORMATION  ITEM 1. FINANCIAL STATEMENTS(Unaudited) 3  Consolidated Statements of Income for the three months ended March 31, 2007and 2006 3  Condensed Consolidated Balance Sheetsas of March 31, 2007 and December 31, 2006 4  Condensed Consolidated Statements of Cash Flowsfor the three months ended March 31, 2007 and 2006 5  Notes Accompanying the Condensed Consolidated Financial Statements 6  ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 7  ITEM 4T. CONTROLS AND PROCEDURES 9  PART II. OTHER INFORMATION  ITEM 6. EXHIBITS 10  Signatures 10       Questar Pipeline Company Form 10-Q 2   PART I. FINANCIAL INFORMATION   ITEM 1. FINANCIAL STATEMENTS.   QUESTAR PIPELINE COMPANYCONSOLIDATED STATEMENTS OF INCOME(Unaudited)3 Months Ended March 31,20072006(in millions)REVENUESFrom unaffiliated customers$31.7$29.4From affiliated companies20.620.7Total Revenues52.350.1OPERATING EXPENSESCost of goods sold1.61.4Operating and maintenance9.37.6General and administrative7.16.5Depreciation and amortization8.68.1Other taxes2.21.9Total Operating Expenses28.825.5Net gain from asset sales0.3OPERATING INCOME23.824.6Interest and other income0.20.5Interest expense(6.2)(6.0)INCOME BEFORE INCOME TAXES17.819.1Income taxes6.67.1NET INCOME$11.2$12.0   See notes accompanying the condensed consolidated financial statements  Questar Pipeline Company Form 10-Q 3   QUESTAR PIPELINE COMPANYCONDENSED CONSOLIDATED BALANCE SHEETSMarch 31,December 31,20072006(Unaudited)(in millions)ASSETSCurrent AssetsCash and cash equivalents$    1.4$    2.8Notes receivable from Questar11.78.5Accounts receivable9.814.7Accounts receivable from affiliates8.612.2Materials and supplies11.620.4Prepaid expenses and other1.92.9Deferred income taxes  current0.80.9Total Current Assets45.862.4Property, Plant and Equipment1,208.71,183.8Accumulated depreciation and amortization(419.0)(411.6)Net Property, Plant and Equipment789.7772.2Regulatory assets9.39.7Goodwill4.24.2Other noncurrent assets, net6.34.6Total Assets$855.3$ 853.1LIABILITIES AND COMMON SHAREHOLDERS EQUITYCurrent LiabilitiesNotes payable to Questar$  75.7$  76.8Accounts payable and accrued expenses27.428.1Accounts payable to affiliates3.23.6Total Current Liabilities106.3108.5Long-term debt310.2310.2Deferred income taxes120.2118.4Other long-term liabilities23.926.1COMMON SHAREHOLDERS EQUITYCommon stock6.66.6Additional paid-in capital151.1150.9Retained earnings137.0132.4Total Common Shareholders Equity294.7289.9Total Liabilities and Common Shareholders Equity$855.3$853.1   See notes accompanying the condensed consolidated financial statements  Questar Pipeline Company Form 10-Q 4   QUESTAR PIPELINE COMPANY
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited)3 Months Ended March 31,20072006(in millions)OPERATING ACTIVITIESNet income$ 11.2$ 12.0Adjustments to reconcile net income to net cashprovided from operating activities:Depreciation and amortization9.18.6Deferred income taxes1.90.8Share-based compensation0.20.2Net gain from asset sales(0.3)Changes in operating assets and liabilities13.19.6NET CASH PROVIDED FROM OPERATING ACTIVITIES35.231.2INVESTING ACTIVITIESCapital expenditures(24.7)(1.6)Proceeds from (cash used in) asset dispositions(1.0)1.8NET CASH (USED IN) PROVIDED FROM INVESTING ACTIVITIES(25.7)0.2FINANCING ACTIVITIESChange in notes receivable from Questar(3.2)(1.7)Change in notes payable to Questar(1.1)(24.4)Dividends paid(6.6)(6.5)NET CASH USED IN FINANCING ACTIVITIES(10.9)(32.6)Change in cash and cash equivalents(1.4)(1.2)Beginning cash and cash equivalents2.84.2Ending cash and cash equivalents$  1.4$  3.0   See notes accompanying the condensed consolidated financial statements  Questar Pipeline Company Form 10-Q 5  QUESTAR PIPELINE COMPANY  NOTES ACCOMPANYING THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS  Note 1  Nature of Business  Questar Pipeline Company (Questar Pipeline or Company) is a wholly owned subsidiary of Questar Corporation (Questar). The Company is an interstate pipeline company that provides natural gas transportation and underground-storage services in the Rocky Mountain states of Utah, Wyoming and Colorado. It also provides processing and treatment services. As a natural gas company under the Natural Gas Act of 1938, Questar Pipeline and certain subsidiary pipeline companies are regulated by the Federal Energy Regulatory Commission (FERC) as to rates and charges for storage and transportation of natural gas in interstate commerce, construction of new facilities, and extensions or abandonments of service and facilities, accounting and other activities.  Note 2  Basis of Presentation of Interim Consolidated Financial Statements  The interim condensed consolidated financial statements contain the accounts of Questar Pipeline and its majority-owned or controlled subsidiaries. The condensed consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (GAAP) and with the instructions for quarterly reports on Form 10-Q and Regulations S-X and S-K. All significant intercompany accounts and transactions have been eliminated in consolidation.  The condensed consolidated financial statements reflect all normal, recurring adjustments and accruals that are, in the opinion of management, necessary for a fair presentation of financial position and results of operations for the interim periods presented. Interim condensed consolidated financial statements do not include all of the information and notes required by GAAP for audited annual consolidated financial statements. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Companys Annual Report on Form 10-K for the year ended December 31, 2006. Certain reclassifications were made to prior-period financial statements to conform with the current presentation.  The preparation of the condensed consolidated financial statements and notes in conformity with GAAP requires that management make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities. Actual results could differ from estimates. The results of operations for the three months ended March 31, 2007, are not necessarily indicative of the results that may be expected for the year ending December 31, 2007.  Note 3  Accounting for Uncertainty in Income Taxes  In July 2006, the Financial Accounting Standards Board (FASB) issued FASB Interpretation 48, Accounting for Uncertainty in Income Taxes (FIN 48). The interpretation applies to all tax positions related to income taxes subject to FASB Statement 109 Accounting for Income Taxes. FIN 48 provides guidance for the accounting for uncertainty in income taxes by prescribing a minimum recognition threshold for a tax position to be reflected in the financial statements. If recognized, the tax benefit is measured as the largest amount of tax benefit that is more-likely-than-not to be realized upon ultimate settlement. Questar Pipeline adopted the provisions of FIN 48 January 1, 2007. Management has considered the amounts and the probabilities of the outcomes that could be realized upon ultimate settlement and believes that it is more-likely-than-not that the Companys recorded income tax benefits will be fully realized. There were no unrecognized tax benefits at the beginning or at the end of the period ended March 31, 2007. Questars federal income tax returns for the years 1999 through 2004 are currently under examination.  The Company records interest earned on income-tax refunds in interest and other income and penalties and interest charged on tax deficiencies in interest expense. As of the date of adoption, there were no amounts accrued for penalties or interest related to unrecognized tax benefits.  Note 4  Merger with Questar InfoComm Inc.  Questar InfoComm Inc., a wholly owned subsidiary of Questar, was transferred to Questar Pipeline effective January 1, 2007. Activities of Questar InfoComm include gas analysis and wellhead automation. Questar InfoComm reported total assets of $21.5 million at December 31, 2006. Revenues were $17.0 million and net income was $3.0 million for the year ended December 31, 2006. Prior-year information has been restated to conform with the 2007 presentation  Note 5  Recent Accounting Development  In April 2007, the FASB staff issued FASB Staff Position (FSP) FAS 154-a, Considering the Effects of Prior-Year Misstatements When Quantifying Misstatements in Current-Year Financial Statements. If a misstatement relating to a prior-year exists after current-year financial statements are corrected and is material to the current-year, correction of the  Questar Pipeline Company Form 10-Q 6  previously issued financial statements is required. The comment period for FSP FAS 154-a ended April 30, 2007. The Company is evaluating the effect, if any, that the proposed procedures of FSP FAS 154-a may have on the consolidated balance sheets or results of operations.   ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.  The following discussion updates information as to Questar Pipelines financial condition provided in its previous Form 10-K filing, and analyzes the changes in the results of operations between the three-month periods ended March 31, 2007 and 2006. For definitions of commonly used gas and oil terms found in this Form 10-Q, please refer to the Glossary of Commonly Used Terms provided in the Companys 2006 Form 10-K.  RESULTS OF OPERATIONS  Questar Pipeline, which provides interstate natural gas-transportation and storage services, reported first quarter 2007 net income of $11.2 million compared with $12.0 million in 2006, a 7% decrease. Operating income decreased $0.8 million, or 3%, in the first quarter 2007 to 2006 comparison due primarily to increased costs from a phased system expansion that went into service at the beginning of 2007. Questar InfoComm is now included in Questar Pipeline operations. Previously Questar InfoComm was a wholly owned subsidiary of Questar. Activities of Questar InfoComm include gas analysis and wellhead automation. Prior-year information has been restated to conform with the 2007 presentation. Following is a summary of Questar Pipeline financial and operating results:  3 Months Ended March 31,20072006(in millions)OPERATING INCOMERevenuesTransportation$30.9$30.1Storage9.69.6Gas processing2.01.4NGL revenues2.52.6Other7.36.4Total revenues52.350.1Operating expensesCost of goods sold1.61.4Operating and maintenance9.37.6General and administrative7.16.5Depreciation and amortization8.68.1Other taxes2.21.9Operating expenses28.825.5Net gain from assets sale0.3Operating income$23.8$24.6OPERATING STATISTICSNatural gas-transportation volumes (MMdth)For unaffiliated customers76.962.7For Questar Gas42.140.9For other affiliated customers4.73.7Total transportation123.7107.3Transportation revenue (per dth)$0.25$0.28Firm daily transportation demand at March 31, (MMdth)2.22.2   Questar Pipeline Company Form 10-Q 7   Revenues Following is a summary of major changes in Questar Pipeline revenues for the first quarter of 2007 compared with 2006:  Change in Revenues2006 to 2007(in millions)TransportationNew transportation contracts$ 1.2Expiration of transportation contracts(0.2)Other(0.2)Gas processing0.6NGL revenues(0.1)Other0.9Increase$ 2.2  As of March 31, 2007, Questar Pipeline had firm-transportation contracts of 2,233 Mdth per day compared with 2,155 Mdth per day as of March 31, 2006. Questar Pipeline has expanded its transportation system in response to growing regional natural gas production and transportation demand. On January 1, 2007, operations began on an extension of the Overthrust Pipeline to a connection with Kern River Pipeline at Opal, Wyoming. The majority of the contracts for this expansion were effective at the beginning of 2006 at an interim delivery point.  Questar Pipeline has increased transportation revenues by remarketing expiring contracts with discounted rates ranging from $0.08 per dth to $0.12 per dth into maximum rate contracts ($0.17 per dth) for terms of up to 31 years and, where possible, has converted contracts covering multiple transportation paths into multiple contracts.  Questar Gas is Questar Pipelines largest transportation customer with contracts for 901 Mdth per day. The majority of Questar Gas transportation contracts extend through mid 2017.  Questar Pipelines owns and operates the Clay Basin underground storage complex in eastern Utah. This facility is 100% subscribed under long-term contracts. In addition to Clay Basin, Questar Pipeline also owns and operates three smaller aquifer gas storage facilities. Questar Gas has contracted for 26% of firm-storage capacity at Clay Basin for terms extending from one to 12 years and for 100% of the firm-storage capacity at the aquifer facilities for terms extending for 11 years.  Questar Pipeline charges FERC-approved transportation and storage rates that are based on straight-fixed-variable rate design. Under this rate design, all fixed costs of providing service including depreciation and return on investment are recovered through the demand charge. About 95% of Questar Pipeline costs are fixed and recovered through these demand charges. Questar Pipelines earnings are driven primarily by demand revenues from firm shippers. Since only about 5% of operating costs are recovered through volumetric charges, changes in transportation volumes do not have a significant impact on earnings.  NGL revenues decreased 4% in the first quarter of 2007 over 2006 due to 18% lower prices partially offset by 15% higher volumes.  Expenses Operating, maintenance, general and administrative expenses increased by 16% to $16.4 million in the first quarter of 2007 compared to $14.1 million in the first quarter of 2006. The increase was a result of the system expansion and higher labor and service costs. Operating, maintenance, general and administrative expenses per dth transported was flat at $0.13 in both the first quarter of 2007 and the first quarter of 2006, while transportation volumes also increased 15%. Operating, maintenance, general and administrative expenses include processing and storage costs.  Depreciation expense increased 6% in the first quarter of 2007 compared to the first quarter of 2006 due to investment in pipeline expansions.  Clay Basin Storage Questar Pipeline conducts periodic pressure tests on its Clay Basin storage facility. Beginning with a test in April 2002, the Company noted a discrepancy between the book volumes of cushion gas at Clay Basin and the volumes implied by pressure  Questar Pipeline Company Form 10-Q 8  data. Questar Pipeline retained a reservoir consultant to model the reservoir and determine the size and cause of the discrepancy. The Company conducted seven additional pressure tests from April 2004 to April 2007 to validate the model.  The reservoir model indicates from zero to 3.8 Bcf of gas may be missing from Clay Basin, with the most likely amount of 3.2 Bcf. The cumulative gas loss is due to imprecision inherent in measurement of large injection and withdrawal volumes as well as reservoir heterogeneity that impacts storage-reservoir performance. The cushion-gas loss represents 0.25% of the volume of gas cycled in and out of the reservoir over the past 30 years. There is no indication that the reservoir is leaking. The Clay Basin reservoir is functioning as expected to meet customer requirements.  Questar Pipeline proposes to record the apparent loss of gas as a reduction of native gas remaining in the reservoir. Questar Pipeline is currently discussing this proposal and other tariff changes with its customers.  Forward-Looking Statements This quarterly report may contain or incorporate by reference information that includes or is based upon forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Forward-looking statements give expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. They use words such as anticipate, estimate, expect, project, intend, plan, believe, and other words and terms of similar meaning in connection with a discussion of future operating or financial performance. In particular, these include statements relating to future actions, prospective services or products, future performance or results of current and anticipated services or products, exploration efforts, expenses, the outcome of contingencies such as legal proceedings, trends in operations and financial results.  Any or all forward-looking statements may turn out to be wrong. They can be affected by inaccurate assumptions or by known or unknown risks and uncertainties. Many such factors will be important in determining actual future results. These statements are based on current expectations and the current economic environment. They involve a number of risks and uncertainties that are difficult to predict. These statements are not guarantees of future performance. Actual results could differ materially from those expressed or implied in the forward-looking statements. Among factors that could cause actual results to differ materially are:  · the risk factors discussed in Part I, Item 1A of the Companys Annual Report on Form 10-K for the year ended December 31, 2006; · general economic conditions, including the performance of financial markets and interest rates; · changes in industry trends; · changes in laws or regulations; and · other factors, most of which are beyond control.  Questar Pipeline undertakes no obligation to publicly correct or update the forward-looking statements in this quarterly report, in other documents, or on the Web site to reflect future events or circumstances. All such statements are expressly qualified by this cautionary statement.   ITEM 4T.  CONTROLS AND PROCEDURES.  Evaluation of Disclosure Controls and Procedures The Companys Chief Executive Officer and Chief Financial Officer have evaluated the effectiveness of the Companys disclosure controls and procedures (as such term is defined in Rules 13a-15(e) under the Securities Exchange Act of 1934, as amended (the Exchange Act)) as of the end of the period covered by the report (the Evaluation Date). The effectiveness of the Companys internal control over financial reporting was assessed using criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control  Integrated Framework. Based on such evaluation, such officers have concluded that, as of the Evaluation Date, the Companys disclosure controls and procedures are effective in alerting them on a timely basis to material information relating to the Company, including its consolidated subsidiaries, required to be included in the Companys reports filed or submitted under the Exchange Act. The Companys Chief Executive Officer and Chief Financial Officer also concluded that the controls and procedures were effective in ensuring that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Companys management including its principal executive and financial officers or persons performing similar functions as appropriate to allow timely decisions regarding required disclosure.  This quarterly report does not include an attestation report of the Companys registered public accounting firm regarding internal control over financial reporting.   Questar Pipeline Company Form 10-Q 9  Changes in Internal Controls Since the Evaluation Date, there have not been any changes in the Companys internal controls or other factors during the most recent fiscal quarter that could materially affect such controls.   PART II.  OTHER INFORMATION  ITEM 6.  EXHIBITS.  The following exhibits are filed as part of this report:  Exhibit No. Exhibits  31.1. Certification signed by R. Allan Bradley, Questar Pipeline Companys President and Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  31.2. Certification signed by S. E. Parks, Questar Pipeline Companys Vice President and Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  32. Certification signed by R. Allan Bradley and S. E. Parks, Questar Pipeline Companys President and Chief Executive Officer and Vice President and Chief Financial Officer, respectively, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.   SIGNATURES  Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.  QUESTAR PIPELINE COMPANY (Registrant)    May 10, 2007 /s/R. Allan Bradley_____________________ R. Allan Bradley President and Chief Executive Officer   May 10, 2007 /s/S. E. Parks_________________________ S. E. Parks Vice President and Chief Financial Officer   Exhibits List  Exhibit No. Exhibits  31.1. Certification signed by R. Allan Bradley, Questar Pipeline Companys President and Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  31.2. Certification signed by S. E. Parks, Questar Pipeline Companys Vice President and Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  32. Certification signed by R. Allan Bradley and S. E. Parks, Questar Pipeline Companys President and Chief Executive Officer and Chief Financial Officer, respectively, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.   Questar Pipeline Company Form 10-Q 10  Exhibit 31.1.  CERTIFICATION  I, R. Allan Bradley, certify that:  1. I have reviewed this quarterly report of Questar Pipeline Company on Form 10-Q for the period ending March 31, 2007;  2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;  3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;  4. The registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and we have:  a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;  b) evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and  c) disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter (the registrants fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting.  5. The registrants other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrants auditors and the audit committee of registrants board of directors (or persons performing the equivalent function):  a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrants ability to record, process, summarize and report financial information; and  b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants internal control over financial reporting.  May 10, 2007 /s/R. Allan Bradley R. Allan Bradley President and Chief Executive Officer  Exhibit 31.2.  CERTIFICATION  I, S. E. Parks, certify that:   1. I have reviewed this quarterly report of Questar Pipeline Company on Form 10-Q for the period ending March 31, 2007;  2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;  Questar Pipeline Company Form 10-Q 11   3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;  4. The registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and we have:  a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;  b) evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and  c) disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter (the registrants fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting.  5. The registrants other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrants auditors and the audit committee of registrants board of directors (or persons performing the equivalent function):  a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrants ability to record, process, summarize and report financial information; and  b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants internal control over financial reporting.   May 10, 2007 /s/S. E. Parks S. E. Parks Vice President and Chief Financial Officer Exhibit No. 32.  CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002   In connection with the Quarterly Report of Questar Pipeline Company on Form 10-Q for the period ending March 31, 2007, as filed with the Securities and Exchange Commission on the date hereof (the Report), R. Allan Bradley, President and Chief Executive Officer of the Company, and S. E. Parks, Vice President and Chief Financial Officer of the Company, each hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of his knowledge:  (1) The Report fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and  (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.   Questar Pipeline Company Form 10-Q 12  QUESTAR PIPELINE COMPANY   May 10, 2007 /s/R. Allan Bradley R. Allan Bradley President and Chief Executive Officer    May 10, 2007 /s/S. E. Parks S. E. Parks Vice President and Chief Financial Officer   Questar Pipeline Company Form 10-Q 13