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                    Document headings vary by document type but may contain                    the following:                  
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###### Department of Energy

###### Federal Energy Regulatory Commission

          - [Docket No. AC09-55-000]

Take notice that on March 30, 2009, Southern Natural Gas Company (SNG) submitted a request for approval of its accounting treatment for changes in deferred tax balances. These adjustments result from the formation of a master limited partnership, El Paso Pipeline Partners, L.P., and its acquisition of an approximately two percent partnership interest in SNG during the formation process, along with a corresponding Internal Revenue Code Section 754 election. SNG states these adjustments reduce its deferred tax balances and increase its equity by approximately $5.5 million.

Any person desiring to intervene or to protest this filing must file in accordance with Rules 211 and 214 of the Commission's Rules of Practice and Procedure (18 CFR 385.211, 385.214). Protests will be considered by the Commission in determining the appropriate action to be taken, but will not serve to make protestants parties to the proceeding. Any person wishing to become a party must file a notice of intervention or motion to intervene, as appropriate. Such notices, motions, or protests must be filed on or before the comment date. Anyone filing a motion to intervene or protest must serve a copy of that document on the Applicant and all the parties in this proceeding.

                    The Commission encourages electronic submission of protests and interventions in lieu of paper using the “eFiling” link at                     *http://www.ferc.gov*. Persons unable to file electronically should submit an original and 14 copies of the protest or intervention to the Federal Energy Regulatory Commission, 888 First Street, NE., Washington, DC 20426.                

                    This filing is accessible on-line at                     *http://www.ferc.gov*, using the “eLibrary” link and is available for review in the Commission's Public Reference Room in Washington, DC. There is an “eSubscription” link on the Web site that enables subscribers to receive e-mail notification when a document is added to a subscribed docket(s). For assistance with any FERC Online service, please e-mail                     *FERCOnlineSupport@ferc.gov*, or call (866) 208-3676 (toll free). For TTY, call (202) 502-8659.                

*Comment Date:*                     5 p.m. Eastern Time on April 16, 2009.                

Kimberly Bose,

Secretary.

[FR Doc. E9-7892 Filed 4-7-09; 8:45 am]

BILLING CODE 6717-01-P