**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**

**o**
**TRANSITION        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF        1934**
** **
** **

| *Commission                  file number: 01-32665*                                                 |
|-----------------------------------------------------------------------------------------------------|
| **BOARDWALK                  PIPELINE PARTNERS, LP**                                                |
| *(Exact                  name of registrant as specified in its charter)*                           |
|  **DELAWARE**                                                                                  |
| *(State                  or other jurisdiction of incorporation or                  organization)*  |
|  **20-3265614**                                                                                |
| *(I.R.S.                  Employer Identification No.)*                                        |
| **3800                  Frederica**** ****Street,                  Owensboro, Kentucky 42301** |
| *(Address                  of principal executive office)*                                          |
|  **(270)                  926-8686**                                                           |
| *(Registrant’s                  telephone number, including area code                  )*     |

----

**TABLE        OF CONTENTS**

**FORM        10-Q **

**MARCH        31, 2006**

**BOARDWALK        PIPELINE PARTNERS, LP**

**PART        I - FINANCIAL INFORMATION**

**Item        1. Financial        Statements......................................................................................................................................................................................................................................3**

**Condensed        Consolidated Balance        Sheets...............................................................................................................................................................................................................3**

**Condensed        Consolidated Statements of        Income....................................................................................................................................................................................................5**

**Condensed        Consolidated Statments of Cash        Flows..............................................................................................................................................................................................6**

**Consensed        Consolidated Statements of Changes In        Member's Equity and Partners' Capital and Comprehensive        Income......................................................................7**

**Notes        to Condensed Consolidated Financial        Statements....................................................................................................................................................................................8**

**Item        2.  Management's Discussion and Analysis of Financial Condition and Results        of        Operations...........................................................................................................16**

**Item        3.  Quantitative and Qualitative Disclosures About Market        Risk............................................................................................................................................................20**

**Item        4.  Controls and        Procedures...........................................................................................................................................................................................................................21**

**PART        II - OTHER INFORMATION**

**Item        1.  Legal        Proceedings......................................................................................................................................................................................................................................22**

**Item        1A. Risk        Factors..............................................................................................................................................................................................................................................22**

**Item        6.        Exhibits.........................................................................................................................................................................................................................................................23**

**2**

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**PART        I - FINANCIAL INFORMATION**

**Item        1. Financial Statements**

**BOARDWALK        PIPELINE PARTNERS, LP**

**CONDENSED        CONSOLIDATED BALANCE SHEETS**

** **
**(Thousands        of Dollars)**

**(Unaudited)**

| **ASSETS**                                                                                                                          |   | **March                  31, 2006** |      | **December                  31, 2005** |   |
|-------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------|-----------|----------------------------------------|--------|
| Current                  Assets:                                                                                                    |   |                                |      |                                   |   |
| Cash                  and cash equivalents                                                                                          |   | $                                   | 59,072    |                                   | $      | 65,792 |   |
| Receivables,                  net:                                                                                                  |   |                                |      |                                   |   |   |   |
| Trade                                                                                                                               |   |                                | 52,784    |                                   |   | 59,115 |   |
| Other                                                                                                                               |   |                                | 12,245    |                                   |   | 5,564 |   |
| Gas                  Receivables:                                                                                                   |   |                                |      |                                   |   |   |   |
| Transportation                  and exchange                                                                                        |   |                                | 13,829    |                                   |   | 29,557 |   |
| Storage                                                                                                                             |   |                                | 19,082    |                                   |   | 12,576 |   |
| Inventories                                                                                                                         |   |                                | 15,992    |                                   |   | 15,881 |   |
| Costs                  recoverable from customers                                                                                   |   |                                | 9,265     |                                   |   | 3,560 |   |
| Gas                  stored underground                                                                                             |   |                                | 7,243     |                                   |   | 6,500 |   |
| Prepaid                  expenses and other current assets                                                                          |   |                                | 11,943    |                                   |   | 7,720 |   |
|               Total                  current assets           |   |                                | 201,455   |                                   |   | 206,265 |   |
|                                                                                                                                |   |                                |      |                                   |   |   |   |
| Property,                  Plant and Equipment:                                                                                     |   |                                |      |                                   |   |   |   |
| Natural                  gas transmission plant                                                                                     |   |                                | 1,788,271 |                                   |   | 1,772,483 |   |
| Other                  natural gas plant                                                                                            |   |                                | 214,617   |                                   |   | 213,136 |   |
|                                                                                                                                |   |                                | 2,002,888 |                                   |   | 1,985,619 |   |
|                                                                                                                                |   |                                |      |                                   |   |   |   |
| Less—accumulated                  depreciation and amortization                                                               |   |                                | 135,903   |                                   |   | 118,213 |   |
| Property,                  plant and equipment, net                                                                                 |   |                                | 1,866,985 |                                   |   | 1,867,406 |   |
|                                                                                                                                |   |                                |      |                                   |   |   |   |
| Other                  Assets:                                                                                                      |   |                                |      |                                   |   |   |   |
| Goodwill                                                                                                                            |   |                                | 163,474   |                                   |   | 163,474 |   |
| Gas                  stored underground                                                                                             |   |                                | 136,029   |                                   |   | 169,177 |   |
| Costs                  recoverable from customers                                                                                   |   |                                | 34,244    |                                   |   | 43,960 |   |
| Other                                                                                                                               |   |                                | 15,210    |                                   |   | 15,209 |   |
| Total                  other assets                                                                                                 |   |                                | 348,957   |                                   |   | 391,820 |   |
|                                                                                                                                |   |                                |      |                                   |   |   |   |
| Total                  Assets                                                                                                       |   | $                                   | 2,417,397 |                                   | $      | 2,465,491 |   |
|                                                                                                                                |   |                                |      |                                   |   |   |   |
|                                                                                                                                |
| The                  accompanying notes are an integral part of these condensed consolidated                  financial statements. |

**3**

----

**BOARDWALK        PIPELINE PARTNERS, LP**

**CONDENSED        CONSOLIDATED BALANCE SHEETS**

**(Thousands        of Dollars, except number of units)**
** **

**(Unaudited)**

| **LIABILITIES                  AND PARTNERS’ CAPITAL**            |   | **March                  31, 2006** |      | **December                  31, 2005** |   |
|-------------------------------------------------------------------------|--------|-------------------------------------|-----------|----------------------------------------|--------|
| Current                  Liabilities:                                   |   |                                |      |                                   |   |
| Payables:                                                               |   |                                |      |                                   |   |
| Trade                                                                   |   | $                                   | 12,911    |                                   | $      | 20,433 |   |
| Affiliates                                                              |   |                                | 1,697     |                                   |   | 835 |   |
| Other                                                                   |   |                                | 8,749     |                                   |   | 3,681 |   |
| Gas                  Payables:                                          |   |                                |      |                                   |   |   |   |
| Transportation                  and exchange                            |   |                                | 11,100    |                                   |   | 14,710 |   |
| Storage                                                                 |   |                                | 26,162    |                                   |   | 27,559 |   |
| Accrued                  taxes other                                    |   |                                | 12,465    |                                   |   | 16,004 |   |
| Accrued                  interest                                       |   |                                | 13,616    |                                   |   | 17,996 |   |
| Accrued                  payroll and employee benefits                  |   |                                | 22,631    |                                   |   | 29,028 |   |
| Current                  note payable                                   |   |                                | -         |                                   |   | 42,100 |   |
| Other                  current liabilities                              |   |                                | 30,744    |                                   |   | 29,941 |   |
| Total                  current liabilities                              |   |                                | 140,075   |                                   |   | 202,287 |   |
|                                                                    |   |                                |      |                                   |   |   |   |
| Long-Term                  Debt                                         |   |                                | 1,101,492 |                                   |   | 1,101,290 |   |
|                                                                    |   |                                |      |                                   |   |   |   |
| Other                  Liabilities and Deferred Credits:                |   |                                |      |                                   |   |   |   |
| Postretirement                  benefits                                |   |                                | 31,325    |                                   |   | 32,413 |   |
| Asset                  retirement obligations                           |   |                                | 14,313    |                                   |   | 14,074 |   |
| Provision                  for other asset retirements                  |   |                                | 34,932    |                                   |   | 33,212 |   |
| Other                                                                   |   |                                | 51,135    |                                   |   | 93,541 |   |
| Total                  other liabilities and deferred credits           |   |                                | 131,705   |                                   |   | 173,240 |   |
|                                                                    |   |                                |      |                                   |   |   |   |
| Commitments                  and Contingencies (Note 5)                 |   |                                | -         |                                   |   | - |   |
|                                                                    |   |                                |      |                                   |   |   |   |
| Partners’                  Capital:                               |   |                                |      |                                   |   |   |   |
| Common                  units - 68,256,122 issued and outstanding       |   |                                | 739,413   |                                   |   | 705,609 |   |
| Subordinated                  units - 33,093,878 issued and outstanding |   |                                | 282,974   |                                   |   | 266,578 |   |
| General                  partner                                   |   |                                | 17,686    |                                   |   | 16,661 |   |
| Accumulated                  other comprehensive income (loss)          |   |                                | 4,052     |                                   |   | (174 | ) |
| Total                  partners’ capital                          |   |                                | 1,044,125 |                                   |   | 988,674 |   |
| Total                  Liabilities and Partners’ Capital          |   | $                                   | 2,417,397 |                                   | $      | 2,465,491 |   |
|                                                                    |   |                                |      |                                   |   |   |   |

| The                  accompanying notes are an integral part of these condensed consolidated                  financial statements. |
|-------------------------------------------------------------------------------------------------------------------------------------|

**4**

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**BOARDWALK        PIPELINE PARTNERS, LP**

**CONDENSED        CONSOLIDATED STATEMENTS OF INCOME**

**(Thousands        of Dollars, except number of units and net income per        unit)**

**(Unaudited)**

|   | **For                    the****Three                    Months Ended****March                    31,** |
|--------|---------------------------------------------------------------------------------------------------------|
|   | **2006**                                                                                                |   | **2005** |

| Operating                    Revenues:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                              |                                                                                                                                                                              |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Gas                    transportation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | $                                             164,529                | $                                           143,263       |
| Gas                    storage                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 9,618                                                                                                                                                                                             | 4,992                                                                                                                                                                        |
| Other                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 299                                                                                                                                                                                               | 2,127                                                                                                                                                                        |
| Total                    operating revenues                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 174,446                                                                                                                                                                                           | 150,382                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |
| Operating                    Costs and Expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                                              |                                                                                                                                                                              |
| Operation                    and maintenance                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 38,327                                                                                                                                                                                            | 31,285                                                                                                                                                                       |
| Administrative                    and general                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 27,388                                                                                                                                                                                            | 18,141                                                                                                                                                                       |
| Depreciation                    and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 18,683                                                                                                                                                                                            | 17,195                                                                                                                                                                       |
| Taxes                    other than income taxes*                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 5,229                                                                                                                                                                                             | 7,140                                                                                                                                                                        |
| Net                    loss on disposal of operating assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 186                                                                                                                                                                                               | -                                                                                                                                                                                 |
| Total                    operating costs and expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 89,813                                                                                                                                                                                            | 73,761                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |
| Operating                    Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 84,633                                                                                                                                                                                            | 76,621                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |
| Other                    Deductions:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |
| Interest                    expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 15,632                                                                                                                                                                                            | 14,665                                                                                                                                                                       |
| Interest                    (income) from affiliates                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | -                                                                                                                                                                                                 | (404)                                                                                                                                                                             |
| Miscellaneous                    other (income), net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | (729)                                                                                                                                                                                             | (482)                                                                                                                                                                             |
| Total                    other deductions                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 14,903                                                                                                                                                                                            | 13,779                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |
| Income                    before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 69,730                                                                                                                                                                                            | 62,842                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |
| Charge-in-lieu                    of income taxes*                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | -                                                                                                                                                                                                 | 24,985                                                                                                                                                                       |
| Net                    Income*                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | $                                             69,730                 | $                                            37,857  |
|  *Results                    of operations reflect a change in the tax status associated with                    Boardwalk                    Pipeline Partners coincident with its initial public offering                    on November                    15, 2005. Boardwalk Pipeline Partners recorded a charge-in-lieu                    of income                    taxes and certain state franchise taxes for the three month period                    ended                    March 31, 2005, and each period thereafter through the date of                    the                    offering. |
| Calculation                    of limited partners’ interest in 2006 net income:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                              |                                                                                                                                                                              |   |
| Net                    income to partners                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | $                                            69,730                       |                                                                                                                                                                              |   |
| Less                    general partner’s interest in net income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 1,395                                                                                                                                                                                             |                                                                                                                                                                              |   |
| Limited                    partners’ interest in net income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | $                                            68,335                       |                                                                                                                                                                              |   |
| Basic                    and diluted net income per limited partner unit:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                                                                                                                                                              |                                                                                                                                                                              |   |
| Common                    units and subordinated units (See Note 6)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $                                                0.58 |                                                                                                                                                                              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                              |                                                                                                                                                                              |   |
| Cash                    distribution                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | $                                            0.1788                       |                                                                                                                                                                              |   |
| Weighted-average                    number of limited partner units outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                                              |                                                                                                                                                                              |   |
| Common                    units                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 68,256,122                                                                                                                                                                                        |                                                                                                                                                                              |   |
| Subordinated                    units                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 33,093,878                                                                                                                                                                                        |                                                                                                                                                                              |   |

**5**

----

**BOARDWALK        PIPELINE PARTNERS, LP**

**CONDENSED        CONSOLIDATED STATEMENTS OF CASH FLOWS**

**(Thousands        of Dollars)**

**(Unaudited)**

|   | **For                  the****Three                  Months Ended****March                  31,** |
|--------|---------------------------------------------------------------------------------------------------|
|   | **2006**                                                                                          |   | **2005** |

| OPERATING                  ACTIVITIES:                                                |                                                                                                                                                                                                                                              |                                                                                                                                                                                                    |   |
|---------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Net                  income                                                           |                      $                                        69,730                                                 |                     $                                    37,857                                |
| Adjustments                  to reconcile to cash provided from (used in) operations: |                                                                                                                                                                                                                                              |                                                                                                                                                                                                    |
| Depreciation                  and amortization                                        |                                              18,683                                                        |                                         17,195                                       |
| Amortization                  of acquired executory contracts                         |                                               (1,852)                                                 |                                         (4,120)                                           |
| Net                  loss on disposal of operating assets                             |                                                   186                             |                                                 - |
| Provision                  for deferred income taxes                                  |                                     -                         |                                         22,698                                       |
| Changes                  in operating assets and liabilities:                         |                                                                                                                                                                                                                                              |                                                                                                                                                                                                    |
| Receivables                                                                           |                                                8,872                                             |                                          2,737                                  |
| Inventories                                                                           |                                                1,578                                             |                                             130                  |
| Affiliates                                                                            |                                                   862                             |                                        (1,355)                                                 |
| Other                  current assets                                                 |                                             (10,671)                                                            |                       (3,404)                                                             |
| Accrued                  income taxes                                                 |                                                     -                   |                                          2,280                                  |
| Payables                  and accrued liabilities                                     |                                             (16,748)                                                            |                                      (22,958)                                                            |
| Other,                  including changes in noncurrent assets and liabilities        |                                                2,629                                             |                                         7,393                                        |
| Net                  cash provided by operating activities                            |                                              73,269                                                        |                                       58,453                                                   |
| INVESTING                  ACTIVITIES:                                                |                                                                                                                                                                                                                                              |                                                                                                                                                                                                    |
| Capital                  expenditures                                                 |                            (20,358)                                                                        |                                       (7,494)                                                       |
| Insurance                  proceeds                                                   |                                                   960                             |                                                -       |
| Advances                  to affiliates, net                                          |                                                      -             |                      (4,623)                                                                   |
| Net                  cash used in investing activities                                |                                             (19,398)                                                            |                                     (12,117)                                                                  |
| FINANCING                  ACTIVITIES:                                                |                                                                                                                                                                                                                                              |                                                                                                                                                                                                    |
| Payment                  of short-term debt                                           |                                             (42,100)                                                            |                                                 - |
| Proceeds                  from long-term debt                                         |                                                        - |                                     569,369                                                              |
| Payment                  of long-term debt                                            |                                                        - |                                   (575,000)                                                                             |
| Distributions                  paid                                                   |                            (18,491)                                                                        |                                     (25,000)                                                                  |
| Capital                  contribution from parent                                     |                                                       -       |                                        6,684                                              |
| Net                  cash used in financing activities                                |                                             (60,591)                                                            |                                     (23,947)                                                                  |
| Increase                  (decrease) in cash and cash equivalents                     |                                               (6,720)                                                 |                                      22,389                                                         |
| Cash                  and cash equivalents at beginning of period                     |                             65,792                                                                    |                                      16,518                                                         |
| Cash                  and cash equivalents at end of period                           |                     $                       59,072                                                                   |                     $                                38,907                                                        |

| The                  accompanying notes are an integral part of these condensed consolidated                  financial statements. |
|-------------------------------------------------------------------------------------------------------------------------------------|

**6**

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**BOARDWALK        PIPELINE PARTNERS, LP**

**CONDENSED        CONSOLIDATED STATEMENTS OF CHANGES IN**
** **
**MEMBER’S        EQUITY AND PARTNERS’ CAPITAL AND COMPREHENSIVE INCOME**

**(Thousands        of Dollars)**

**(Unaudited)**

|                                                               |                                     | **Paid-in                  Capital**                                                                          |                                                                                 | **Retained                  Earnings**                                                                                                                  |                                                                                                                            | **Accumulated                  Other****Comprehensive                  Income****(Loss)**                                                               |                                                                                                                                        | **Comprehensive                  Income**                                                                              |   | **Common****Units** |   | **Subordinated                  Units** |   | **General****Partner** |   | **Total                  Member’s Equity and Partners’ Capital** |
|--------------------------------------------------------------------|------------------------------------------|---------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------|--------|---------------------|--------|-----------------------------------------|--------|------------------------|--------|------------------------------------------------------------------------------|
|                                                               |                                     |                                                                                                          |                                                                                 |                                                                                                                                                    |                                                                                                                            |                                                                                                                                                    |                                                                                                                                        |                                                                                                                   |   |
| **Balance                  January 1, 2005**                       | $                    1,071,651 | $                        21,276                                            | -                                                                                    |                                        -       | -                                                                                                                               | -                                                                                                                                                       | -                                                                                                                                           |  $                       1,092,927                                                       |
| Add                  (deduct):                                     |                                     |                                                                                                          |                                                                                 |                                                                                                                                                    |                                                                                                                            |                                                                                                                                                    |                                                                                                                                        |                                                                                                                   |
| Net                  income                                        | -                                        |                           37,857                                      | -                                                                                    |                    $                           37,857                                                 | -                                                                                                                               | -                                                                                                                                                       | -                                                                                                                                           |                                37,857                 |
| Capital                  contribution                              | 6,684                                    |                                 -  | -                                                                                    |                                      -                   | -                                                                                                                               | -                                                                                                                                                       | -                                                                                                                                           |                                 6,684            |
| Distributions                  paid                                | -                                        |                          (25,000)                                          | -                                                                                    |                     -                               | -                                                                                                                               | -                                                                                                                                                       | -                                                                                                                                           |                              (25,000)                                |
| Other                  comprehensive loss, net of tax              | -                                        | -                                                                                                        | $                          (1,222)           |                                (1,222)                                                 | -                                                                                                                               | -                                                                                                                                                       | -                                                                                                                                           |                                (1,222)                |
| Comprehensive                  income                              |                                     |                                                                                                          |                                                                                 |                    $                           36,635                                                 |                                                                                                                            |                                                                                                                                                    |                                                                                                                                        |                                                                                                                   |
| **Balance,                  March 31, 2005**                       | $                    1,078,335 | $                          34,133                                     | $                         (1,222)                 |                                                                                                                                                    | -                                                                                                                               | -                                                                                                                                                       | -                                                                                                                                           |  $                      1,111,246                                                             |
|                                                               |                                     |                                                                                                          |                                                                                 |                                                                                                                                                    |                                                                                                                            |                                                                                                                                                    |                                                                                                                                        |                                                                                                                   |
| **Balance                  January 1, 2006**                       | -                                        | -                                                                                                             | $                            (174) | -                                                                                                                                                       |                    $        705,609                                                     |                    $       266,578                                                                                   |                    $          16,661                                                 |                    $      988,674                                                   |
| Add                  (deduct):                                     |                                     |                                                                                                          |                                                                                 |                                                                                                                                                    |                                                                                                                            |                                                                                                                                                    |                                                                                                                                        |                                                                                                                   |
| Net                  income                                        | -                                        | -                                                                                                             | -                                                                                    |                    $          69,730                                                             |                               46,022                                |              22,313                                                                    |                1,395                                             |             69,730                                         |
| Distributions                  paid                                | -                                        | -                                                                                                             | -                                                                                    |                                        -       |                             (12,204)                                          |                                (5,917)                                                 |                  (370)                                 |            (18,491)                                             |
| Other                  comprehensive income                        | -                                        | -                                                                                                        | 4,226                                                                                |                                  4,226                                       |                      - |                                         - |                                       - |               4,226                              |
| Transaction                  costs related to sale of common units | -                                        | -                                                                                                             | -                                                                                    |                                         - |                                    (14)    |                                         - |                      -             |                                   (14) |
| Comprehensive                  income                              |                                     |                                                                                                          |                                                                                 |                    $                           73,956                                                 |                                                                                                                            |                                                                                                                                                    |                                                                                                                                        |                                                                                                                   |
| **Balance                  March 31, 2006**                        | -                                        | -                                                                                                        | $                            4,052 |                                                                                                                                                    |                    $         739,413                                               |                    $         282,974                                                                       |                    $                            17,686                               |                    $    1,044,125                                                                  |

|  The                  accompanying notes are an integral part of these condensed consolidated                  financial statements. |
|-------------------------------------------------------------------------------------------------------------------------------------------|

**7**

----

**BOARDWALK        PIPELINE PARTNERS, LP**

**Notes        to Condensed Consolidated Financial Statements**
** **

**(Unaudited)**

**Note        1: **
**Basis        of Presentation**

*Business        Combinations*

**Note        2: **
**Gas        in Underground Storage and Gas Receivables/Payables**

**Note        3: Derivative Financial Instruments**

*Accounting        for Derivative Instruments and Hedging Activities, as amended*

|                                                         | **March                  31, 2006**     |   | **December                  31, 2005**    |
|--------------------------------------------------------------|-----------------------------------------|--------|-------------------------------------------|
| Prepaid                  expenses and other current assets   | $                   5.9            |   | $                   0.6              |
| Other                  current liabilities                   |                      0.1 |   |                      0.8   |
| Accumulated                  other comprehensive gain (loss) |                      4.1 |   |                      (0.2) |

**8**

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|                                                                                                                                                         | **March                  31,**                                                                                           |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------|
| For                  the three months ended (expressed in thousands):                                                                                        | **2006**                                                                                                                 |   | **2005****(net                  of tax)** |
| Net                  unrealized (losses) on derivatives qualifying as cash flow hedges                  at the                  beginning of the period      | $                                  (174) |   | - |
| Unrealized                  hedging gains (losses) arising during the period on derivatives                  qualifying                  as cash flow hedges | 7,018                                                                                                                    |   | $                                (1,222) |
| Reclassification                  adjustment transferred to net income                                                                                       | (2,792)                                                                                                                  |   | -  |
| Net                  unrealized gains (losses) on derivatives qualifying as cash flow                  hedges at                  the end of the period      | $                                4,052             |   | $                               (1,222) |

**Note        4: Income and Franchise Taxes**

**9**

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**Note        5: Commitments and Contingencies **

**A.        Impact of Hurricanes Katrina and Rita**

**B.        Legal Proceedings **

***Hurricane        Katrina - Related Class Actions***

***Napoleonville        Salt Dome Matter***

*.*

***Other        Legal Matters***

**10**

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**C.        Regulatory and Rate Matters **

***Expansion        Projects***

*Southeast        Expansion. *

*East        Texas and Mississippi Pipeline Expansions.*

*Western        Kentucky Storage Expansion.*

*Lake        Charles, Louisiana Expansion*

*Magnolia        Storage Expansion*

***General        Rate Case***

**11**

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***Pipeline        Integrity***

**D.        Environmental and Safety Matters**

**E.        Commitments for Construction**

| Less                  than 1 year | $                              101.5                     |
|-----------------------------------|---------------------------------------------------------------------------------------------------------------------------|
| 1-2                  years        |                                 133.0          |
| 3-5                  years        |                                    - |
| >                  5 years     |                                    - |
| Total                             | $                            234.5                                      |

**Note        6: Net Income per Limited Partner Unit**

*Participating        Securities and the Two-Class Method under FASB Statement No.        128*

**12**

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|  **Net                  Income per Unit**            |   | **Limited                  Partner Units****(and                  Subordinated Units)** |   | **General                  Partner Units** |
|-----------------------------------------------------------|--------|-----------------------------------------------------------------------------------------|--------|--------------------------------------------|
| Up                  to $0.4025                            |   | 98%                                                                                     |   | 2%                                         |
| From                  $0.4026 to $0.4375                  |   | 85%                                                                                     |   | 15%                                        |
| From                  $0.4376 to                  $0.5250 |   | 75%                                                                                     |   | 25%                                        |
| Greater                  than $0.5250                     |   | 50%                                                                                     |   | 50%                                        |

|                                                                                                           |                                                                                                                                                                                                                                                                          |  **For                  the Three Months Ended**** ****March                  31, 2006** |
|----------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|
|                                                                                                           |
|                                                                                                           |
| Limited                  partners’ interest in net income                                                |                       $                                                 68,335                 |
| Less                  assumed additional earnings allocation to incentive distribution                  rights |                                                           9,960       |
| Net                  income available to limited partners                                                      |                       $                                                 58,375                 |
| Weighted                  average limited partner units                                                        |                                      101,350                                         |
| Net                  income per limited partner unit                                                           |                       $                                                    0.58 |

**Note        7: Financing**

**13**

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**Note        8: Credit Concentration **

**Note        9: Employee Benefits**
** **

***Retirement        Plan***

|                                                      | **Pension                  Benefits**For                  theThree                  Months EndedMarch                  31,                             |                                                                                                                                                                       | **Other                  Benefits**For                  theThree                  Months EndedMarch                  31,                                   |
|-----------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                      | **2006**                                                                                                                                               |                                                                                                                                                                       | **2005**                                                                                                                                                   |   | **2006** |   | **2005** |
| Service                  cost                             | $                                       1,075 |                                                                                                                                                                       | $                                        975 |   | $                                        641 |   | $                                  519 |
| Interest                  cost                            | 1,600                                                                                                                                                  | 1,500                                                                                                                                                                      | 1,944                                                                                                                                                      | 1,806 |
| Expected                  return on plan assets           | (1,775)                                                                                                                                                | (1,725)                                                                                                                                                                    | (1,169)                                                                                                                                                    | (1,158) |
| Amortization                  of accumulated loss (gains) | 100                                                                                                                                                    | -                                                                                                                                                                          | 440                                                                                                                                                        | 90 |
| Regulatory                  accrual/amortization          | 250                                                                                                                                                    | (750)                                                                                                                                                                      | -                                                                                                                                                          | 68 |
| Estimated                  net periodic benefit cost      | $                                     1,250             | $                                           - | $                                   1,856                             | $                              1,325 |

***Defined        Contribution Plans***

**Note        10: Related Parties**

**Note        11: Distributions**

**14**

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**15**

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**Item        2. Management’s Discussion and Analysis of Financial Condition and Results of        Operations**

*The        following discussion and analysis of our financial condition and results        of        operations should be read in conjunction with (i) our accompanying interim        condensed consolidated financial statements and related notes, included        elsewhere in this report and prepared in accordance with accounting principles        generally accepted in the United States of America (GAAP), (ii) our consolidated        financial statements, related notes, management's discussion and analysis        of        financial condition and results of operations and Risk Factors        included*
*        in        our Annual Report on Form 10-K for the year ended December 31, 2005, and        (iii)        the Risk Factors described in Item 1A of Part II of this        report.*

*Business        Combinations*

**Critical        Accounting Policies and Estimates **

*Participating        Securities and the Two-Class Method under FASB Statement No.        128*

|  Net                  Income per Unit | Limited                  Partner Units (and                  Subordinated Units) |  General                  Partner Units |
|--------------------------------------------|----------------------------------------------------------------------------------|----------------------------------------------|
| Up                  to $0.4025             | 98%                                                                              | 2%                                           |
| From                  $0.4026 to $0.4375   | 85%                                                                              | 15%                                          |
| From                  $0.4376 to $0.5250   | 75%                                                                              | 25%                                          |
| Greater                  than $0.5250      | 50%                                                                              | 50%                                          |

**16**

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**Results        of Operations for the Three Months Ended March 31, 2006 and March 31,        2005**

| ·   | $11.8                million increase in transportation fees primarily due to higher                reservation rates on firm transportation capacity from South and                East                Texas to Mississippi and higher short-term transportation                services; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $11.5                million increase in storage and parking and lending services primarily                due                to the volatility in forward gas prices; and |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $4.4                million increase in fuel retained revenue primarily due to an increase                in                gas prices during the 2006 period; partly offset                by |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $2.2                million decrease in revenues for a reduction in the amortization                of                adjustments to the fair value of service contracts in place at the                date of                the Gulf South acquisition. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $3.6                million increase in company-used gas due to increased gas                prices; |
|--------------------|------------------------------------------------------------------------------------------------------|
| ·   | $3.5                million increase due to the amortization of a deferred asset related                to                postretirement benefits other than pensions and pension funding                requirements as a result of the settled rate                case; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $3.2                million increase in labor, corporate overhead and outside services                primarily due to growth in operations; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $2.5                million increase in medical expenses; |
|--------------------|-----------------------------------------------------------|
| ·   | $1.9                million for pipeline maintenance and operational                expenditures; |
|--------------------|---------------------------------------------------------------------------------------------------|
| ·   | $1.5                million increase in depreciation and amortization primarily due to                increase in property, plant and equipment values as a result of the                finalization of the purchase price allocation for the Gulf South                acquisition; and |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $1.1                million increase for transportation of gas on third-party pipelines;                partly offset by |
|--------------------|--------------------------------------------------------------------------------------------------------------------------|
| ·   | $1.9                million decrease in expenses for state franchise taxes due to the                change                in tax status to a limited partnership concurrent with the initial                public                offering. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Liquidity        and Capital Resources **

**17**

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**Changes        in **
**cash        flow from **
**operating        activities:**

| ·   | $35.8                million increase in net income, excluding non-cash items such as                depreciation was primarily driven by an increase in                revenues; |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Changes        in cash flow from investing activities:**

| ·   | $12.9                million increase in capital expenditures of which $7.2 million was                used                for expansion projects; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $1.0                million insurance reimbursement for a fire at one of our facilities;                and |
|--------------------|-------------------------------------------------------------------------------------------------------------|
| ·   | $4.6                million decrease in advances to affiliates,                net. |
|--------------------|-------------------------------------------------------------------------------------|

**Changes        in cash flow from financing activities:**

| ·   | $36.5                million primarily due to payment of the balance of a revolving credit                facility in February 2006; and |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | $6.7                million decrease due to a capital contribution by the parent in 2005;                partly offset by |
|--------------------|---------------------------------------------------------------------------------------------------------------------------|
| ·   | $6.5                million decrease in distributions paid. |
|--------------------|-------------------------------------------------------------|

**Capital        Expenditures **

| ·   | *East                Texas and Mississippi Pipeline Expansions.*                In                February and March 2006, Gulf South entered into long-term precedent                agreements with customers providing firm commitments for most of                the                capacity on its 1.5 Bcf per day pipeline expansion projects in East                Texas                and Mississippi. The Partnership expects the total cost for the 1.5                Bcf                expansions to be approximately $800 million, and expects the new                capacity                associated with each of these projects to be in service during the                second                half of 2007. In February 2006, FERC granted Gulf South’s request to                initiate the pre-filing process for the East Texas expansion and                in April                2006, FERC granted Gulf South’s request to initiate the pre-filing process                for the Mississippi expansion. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**18**

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| *·  * | *Western                Kentucky Storage Expansion.*                Texas Gas has accepted commitments from customers for incremental                no-notice service (NNS) and firm storage service (FSS) that will                allow it                to expand the working gas capacity in its western Kentucky storage                complex                by approximately 9 Bcf, subject to FERC approval. On April 15, 2006,                Texas                Gas filed an application with FERC requesting authority to proceed                with                this expansion project. The proposed in- service date for the storage                expansion is November 2007. The Partnership expects the total cost                for the                expansion to be approximately $35                million. |
|----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | *Lake                  Charles, Louisiana Expansion*.                  On March 17, 2006, Gulf South received approval from FERC to purchase                  an                  undivided 38.46 percent interest in 1.7 miles of pipeline from                  Trunkline                  Gas Company, LLC (Trunkline Gas) for $1.9 million. The pipeline                  connects                  Trunkline LNG Company, LLC’s liquefied natural gas import terminal in Lake                  Charles, Louisiana to Gulf South’s pipeline. Gulf South’s ownership                  interest will be equivalent to 500,000 dekatherms per day. Trunkline                  Gas                  will continue to operate the pipeline pursuant to an operating                  agreement.                  This transaction was completed March 31, 2006 and the assets were                  placed                  in service in April 2006. No expenses were recognized on the Condensed                  Consolidated Income Statements for this transaction for the first                  quarter                  2006. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| *·  * | *Magnolia                Storage Expansion*.                Gulf South has leased a gas storage facility near Napoleonville,                Louisiana                and is currently developing high-deliverability storage caverns.                During                recent mining operations, certain issues have arisen causing the                mining of                the caverns to be temporarily suspended. As a result, we expect the                in-service date to be delayed by approximately six months to one                year,                with the most likely in-service date being in 2009. The Partnership                expects the total cost for the expansion to be approximately $3.5                million. |
|----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Distributions        **

**Off-Balance        Sheet Arrangements **

**19**

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**Forward-Looking        Statements**

|   | • | the                  gas transmission and storage operations of our subsidiaries are                  subject to                  rate-making policies and actions by FERC or customers that could                  have an                  adverse impact on the rates we charge and our ability to recover                  the full                  cost of operating our pipelines, including a reasonable return; |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | the                  impact of Hurricanes Katrina and Rita could have a material adverse                  effect                  on our business, financial condition and results of operations                  because                  some of our damages may not be covered by                  insurance; |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | we                  are subject to laws and regulations relating to the environment                  and                  pipeline operations which may expose us to significant costs, liabilities                  and loss of revenues. Any changes in such regulations or their                  application                  could negatively affect our results of                  operations; |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | our                  operations are subject to operational hazards and unforeseen interruptions                  for which we may not be adequately                  insured; |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | because                  of the natural decline in gas production from existing wells, our                  success                  depends on the ability to obtain access to new sources of natural                  gas,                  which is dependent on factors beyond our control. Any decrease                  in supplies                  of natural gas in our supply areas could adversely affect our business                  and                  operating results; |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | successful                  development of LNG import terminals in the eastern or northeastern                  United                  States could reduce the demand for our                  services; |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | we                  may not be able to maintain or replace expiring gas transportation                  and                  storage contracts at favorable                  rates; |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | we                  depend on certain key customers for a significant portion of our                  revenues.                  The loss of any of these key customers could result in a decline                  in our                  revenues; |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | significant                  changes in natural gas prices could affect supply and demand, reducing                  system throughput and adversely affecting our revenues;** ** |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | we                  may not complete projects, including growth or expansion projects,                  that we                  commence, or we may complete projects on materially different terms                  or                  timing than anticipated and we may not be able to achieve the intended                  benefits of any such project, if completed; and |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·                     | the                successful completion, timing, cost, scope and future financial                performance of our expansion projects could differ materially from                our                expectations due to weather, untimely regulatory approvals, land                owner                opposition, the lack of adequate materials or labor and numerous                other                factors beyond our control. |
|----------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Item        3. Quantitative **
**and        Qualitative Disclosures About Market Risk**

**20**

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**Item        4. Controls and Procedures**

**21**

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**PART        II - OTHER INFORMATION**

**Item        1. Legal Proceedings**

**Item        1A. Risk Factors**

*The        following discussion supplements the Risk Factors in Item 1A "Risk Factors"        of        our Annual Report on Form 10-K for the year ended December 31, 2005.*

| ·   | the inability                to complete the projects on time and within the                projected budget;   |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------|
| ·   | actual                costs of the projects could be higher than                expected;      |
|--------------------|-------------------------------------------------------------------------------------------------------------------------|
| ·   | delays                in obtaining the requisite regulatory                approvals; |
|--------------------|---------------------------------------------------------------------------------------|
| ·   | performance                of our business following the expansions does not meet                expectations;         |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | the                inability to timely and effectively integrate the expanded capacities                into our                operations;         |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | diversion                of our management's attention from other business                concerns; |
|--------------------|-----------------------------------------------------------------------------------------------------|
| ·   | inability                or delays in obtaining key materials; and |
|--------------------|--------------------------------------------------------------------|
| ·   | land                owner opposition. |
|--------------------|---------------------------------------|

**22**

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**Item        6. Exhibits**
** **

| ExhibitDesignation |                                             |                                                                                                                                                                                              |   |   |
|--------------------|--------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| Registrant         | Nature                  of Exhibit               |
|               |                                             |                                                                                                                                                                                              |
| 31.1               | Boardwalk                  Pipeline Partners, LP | Certification                  of Rolf A. Gafvert, Co-President and Director, pursuant to Rule                  13a-14(a)                  and Rule 15d-14(a)                                     |
| 31.2               | Boardwalk                  Pipeline Partners, LP | Certification                  of H. Dean Jones II, Co-President and Director, pursuant to Rule                  13a-14(a)                  and Rule 15d-14(a)                                    |
| 31.3               | Boardwalk                  Pipeline Partners, LP | Certification                  of Jamie L. Buskill, Chief Financial Officer, pursuant to Rule                  13a-14(a)                  and Rule 15d-14(a)                                      |
| 32.1               | Boardwalk                  Pipeline Partners, LP | Certification                  by Rolf A. Gafvert and H. Dean Jones, II, Co-presidents and directors,                  pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002 |
| 32.2               | Boardwalk                  Pipeline Partners, LP | Certification                  of Jamie L. Buskill, Chief Financial Officer, pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002                          |

**23**

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**SIGNATURES**

|                                | **Boardwalk                  Pipeline Partners, LP** |
|-------------------------------------|------------------------------------------------------|
|                                |                                                 |
|                                |                                                 | By:                  Boardwalk GP, LP |
|                                |                                                 | its                  general partner |
|                                |                                                 |
|                                |                                                 | By:                  Boardwalk GP, LLC |
|                                |                                                 | its                  general partner |
|                                |                                                 |
| Dated:                  May 2, 2006 |                                                 | By: | */s/                  Jamie L. Buskill* |
|                                |                                                 | Jamie                  L. Buskill |
|                                |                                                 | Chief                  Financial Officer |