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**Exhibit      10(r)**

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|                            |                                  |                                                                         | Page   |
|---------------------------------|---------------------------------------|------------------------------------------------------------------------------|--------|
| **Article                I.**   | **Offices**                           |                                                                         |   |
|                            |                                  |                                                                         |   |
|                            | Section                1.             | Registered                Office                                             | 1      |
|                            | Section                2.             | Other                Office                                                  | 1      |
|                            |                                  |                                                                         |   |
| **Article                II.**  | **Stockholders**                      |                                                                         |
|                            |                                  |                                                                         |   |
|                            | Section                1.             | Place                of Meetings                                             | 1      |
|                            | Section                2.             | Voting                                                                       | 1      |
|                            | Section                3.             | Annual                Meetings                                               | 2      |
|                            | Section                4.             | Special                Meetings.                                             | 2      |
|                            | Section                5.             | Record                Date                                                   | 2      |
|                            | Section                6.             | Notice                of Meetings                                            | 3      |
|                            | Section                7.             | Stockholder                List                                              | 3      |
|                            | Section                8.             | Proxies                                                                      | 3      |
|                            | Section                9.             | Voting;                Election; Inspectors                                  | 4      |
|                            | Section                10.            | Conduct                of Meetings                                           | 4      |
|                            | Section                11.            | Treasury                Stock                                                | 5      |
|                            | Section                12.            | Action                without Meeting                                        | 5      |
|                            |                                  |                                                                         |   |
| **Article                III.** | **Board                of Directors** |                                                                         |
|                            |                                  |                                                                         |   |
|                            | Section                1.             | Power;                Number; Term of Office                                 | 5      |
|                            | Section                2.             | Voting                Powers of Directors                                    | 6      |
|                            | Section                3.             | Place                of Meetings; Order of Business                          | 6      |
|                            | Section                4.             | First                Meeting                                                 | 6      |
|                            | Section                5.             | Regular                Meetings                                              | 6      |
|                            | Section                6.             | Special                Meetings                                              | 6      |
|                            | Section                7.             | Removal                                                                      | 6      |
|                            | Section                8.             | Vacancies                                                                    | 6      |
|                            | Section                9.             | Compensation                                                                 | 7      |
|                            | Section                10             | Presumption                of Assent                                         | 7      |
|                            | Section                11.            | Action                without a Meeting; Telephone Conference Meeting        | 7      |
|                            | Section                12.            | Approval                or Ratification of Acts or Contracts by Stockholders | 7      |
|                            | Section                13.            | Special                Corporate Actions by Directors                        | 8      |

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|                            |                                        |                                                            | Page   |
|---------------------------------|---------------------------------------------|-----------------------------------------------------------------|--------|
| **Article                IV**   | **Officers**                                |                                                            |   |
|                            |                                        |                                                            |   |
|                            | Section                1.                   | Number,                Titles and Term of Office                | 10     |
|                            | Section                2.                   | Salaries                                                        | 11     |
|                            | Section                3.                   | Removal                                                         | 11     |
|                            | Section                4.                   | Vacancies                                                       | 11     |
|                            | Section5.                                   | Powers                and Duties of the Chief Executive Officer | 11     |
|                            | Section6.                                   | Powers                and Duties of the Chairman of the Board   | 11     |
|                            | Section7.                                   | Powers                and Duties of the President               | 11     |
|                            | Section8.                                   | Vice                Presidents                                  | 11     |
|                            | Section                9.                   | Treasurer                                                       | 12     |
|                            | Section10.                                  | Assistant                Treasurers                             | 12     |
|                            | Section                11.                  | Secretary                                                       | 12     |
|                            | Section                12.                  | Assistant                Secretaries                            | 12     |
|                            |                                        |                                                            |   |
| **Article                V.**   | **Capital                Stock**            |                                                            |
|                            |                                        |                                                            |   |
|                            | Section1.                                   | Certificates                of Stock                            | 12     |
|                            | Section2.                                   | Transfer                of Shares                               | 13     |
|                            | Section                3.                   | Ownership                of Shares                              | 13     |
|                            | Section4.                                   | Regulations                Regarding Certificates               | 13     |
|                            | Section                5.                   | Lost                or Destroyed Certificates                   | 13     |
|                            |                                        |                                                            |   |
| **Article                VI.**  | **Miscellaneous                Provisions** |                                                            |
|                            |                                        |                                                            |   |
|                            | Section1.                                   | Fiscal                Year                                      | 14     |
|                            | Section2.                                   | Corporate                Seal                                   | 14     |
|                            | Section3.                                   | Notice                and Waiver of Notice                      | 14     |
|                            | Section                4.                   | Resignations                                                    | 14     |
|                            | Section                5.                   | Facsimile                Signatures                             | 14     |
|                            | Section                6.                   | Reliance                upon Books, Reports and Records         | 14     |
|                            | Section                7.                   | Separateness                Operation Covenants                 | 15     |
|                            |                                        |                                                            |   |
| **Article                VII.** | **Amendments**** **                    | 16                                                              |

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**BYLAWS**

**of**

**Citrus      Corp.**

**Article      I**

**Offices**

**Article      II**

**Stockholders**

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----

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|   | (a) | Calling                of the meeting to order. |
|--------|-----|-------------------------------------------------|

|   | (b) | Election                of a chairman and the appointment of a secretary if                necessary. |
|--------|-----|-------------------------------------------------------------------------------------------------------|

|   | (c) | Presentation                of proof of the due calling of the                meeting. |
|--------|-----|----------------------------------------------------------------------------------------|

|   | (d) | Presentation                and examination of proxies and determination of a                quorum. |
|--------|-----|------------------------------------------------------------------------------------------------------|

|   | (e) | Reading                and settlement of the minutes of the previous                meeting. |
|--------|-----|----------------------------------------------------------------------------------------------|

|   | (f) | Reports                of officers. |
|--------|-----|-------------------------------------|

|   | (g) | The                election of directors if an annual meeting, or a meeting called for                that                purpose. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------|

|   | (h) | Unfinished                business. |
|--------|-----|-------------------------------------|

|   | (i) | New                business. |
|--------|-----|------------------------------|

|   | (j) | Adjournment. |
|--------|-----|--------------|

**Article      III**

**Board      of Directors**

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|   | (a) | any                declaration of a dividend or distribution on, or any purchase, redemption                or other acquisition for value of, any capital stock of the Corporation                except to the extent expressly required by the terms                thereof; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | the                approval of each annual operating and capital budget and any significant                modification thereof; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | the                approval of any non-budgeted capital expenditure that (in one transaction                or a series of related transactions) exceeds                $1,000,000; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | the                approval of any non-budgeted operating expenditure that exceeds                $250,000; |
|--------|-----|-------------------------------------------------------------------------------------------------------------|

|   | (e) | the                creation or assumption of (i) any indebtedness for borrowed money                (other                than such indebtedness due within one year not exceeding $10,000,000)                or                (ii) any mortgage, lien, security interest or encumbrance on any                of the                assets or properties of the Corporation other than in the ordinary                course                of business or by operation of law; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | acting                as surety, granting guaranties or incurring similar liabilities on                behalf                of third parties (which term shall include the stockholders of the                Corporation or any of their affiliates), directly or indirectly,                whether                for borrowed money or otherwise; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g) | the                conveyance, sale or other disposition of any asset other than in                the                ordinary course of business (in one transaction or a series of related                transactions) having a fair market value in excess of                $1,000,000; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (h) | the                acquisition of non-budgeted assets which obligate the Corporation                to make                aggregate expenditures in excess of                $1,000,000; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the                non-budgeted acquisition of or investment in any other corporation,                partnership, joint venture or other                business; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (k) | any                transaction or agreement with a non-affiliated third party pertaining                to                the purchase, transportation or sale of natural gas which                involves: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (l) | any                transaction or agreement with either stockholder of the Corporation                or any                of their affiliates, other than in the ordinary course of business                involving delivery or transportation of natural gas in volumes not                in                excess of 10,000 Mcf/d; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (m) | establishment                of compensation and benefit packages for employees other than budgeted                increases in compensation and                benefits; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (n) | any                employment contract; |
|--------|-----|-----------------------------------------|

|   | (o) | the                adoption of (i) any bonus or employee benefit plan or program or                (ii) any                material amendment to or change in any such plan or program, other                than as                provided for in the budget; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (p) | the                payment of any bonuses except for bonuses approved under Board- approved                benefit plans, other than as provided for in the                budget; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (q) | the                institution of litigation in any court or a proceeding in arbitration                involving a claim in excess of $1,000,000 or the settlement of any                litigation or arbitration involving the payment by the Corporation                of more                than $250,000; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (r) | the                establishment and modification of significant accounting methods,                practices or policies or significant tax                policies; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (s) | the                change of the fiscal year of the                Corporation; |
|--------|-----|---------------------------------------------------------------------------------|

|   | (t) | the                voting of, or giving any consent with respect to, any stock owned                by the                Corporation; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------|

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|   | (v) | any                filing with the Securities and Exchange                Commission; |
|--------|-----|---------------------------------------------------------------------------------------|

|   | (w) | any                contract entered into after the date of adoption of these Bylaws                or any                amendment to any existing or future contract with a stockholder of                the                Corporation or any affiliate thereof, provided that this provision                shall                not apply to any action required to implement all contracts between                Florida Gas Transmission Company and affiliates of the stockholders                of the                Corporation which contracts were in existence on March 27, 1986,                and                provided further that this Section (w) shall not apply to those contracts                exempt under Section (1) hereof ; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (x) | instituting                proceedings to have the Corporation adjudicated bankrupt or insolvent,                or                consenting to the institution of bankruptcy or insolvency proceedings                against the Corporation or filing a petition seeking, or consenting                to,                reorganization or relief with respect to the Corporation under any                applicable federal or state law relating to bankruptcy, or consenting                to                the appointment of a receiver, liquidator, assignee, trustee, sequestrator                (or other similar official) of the Corporation or a substantial part                of                its property, or make any assignment for the benefit of creditors                of the                Corporation, or admitting in writing the Corporation’s inability to pay                its debts generally as they become due, or taking action in furtherance                of                any such action; and; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (y) | such                other matters as are required by law to be approved by the stockholders                of                the Corporation or the Board of                Directors. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Article      IV**

**Officers**

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----

**Article      V**

**Capital      Stock**

----

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**Article      VII**

**Miscellaneous      Provisions**

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|   | (a) | maintain                its books and records separate from any other person or                entity; |
|--------|-----|--------------------------------------------------------------------------------------------------------|

|   | (b) | maintain                its accounts separate from those of any other person or                entity; |
|--------|-----|--------------------------------------------------------------------------------------------------------|

|   | (c) | not                commingle its assets with those of any other entity, and maintain                its                assets in a manner so that it is not costly or difficult to segregate,                identify or ascertain its assets; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | conduct                its own business in its own name; |
|--------|-----|----------------------------------------------------------|

|   | (e) | maintain                separate financial statements; |
|--------|-----|--------------------------------------------------------|

|   | (f) | pay                its own liabilities out of its own                funds; |
|--------|-----|-----------------------------------------------------------------------------|

|   | (g) | observe                all entity formalities and other formalities required by its governance                documents; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | (h) | maintain                an arm’s-length relationship with its                affiliates; |
|--------|-----|------------------------------------------------------------------------------------------------|

|   | (i) | pay                the salaries of its own employees and contractors and maintain a                sufficient number of employee or contractors in light of its contemplated                business operations; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (j) | not                guarantee or become obligated for the debts of any stockholder of                the                Corporation’s parent, Citrus Corp. (hereinafter referred to as “Citrus                Stockholder”), or the debts of any parent, subsidiary, or affiliate of any                Citrus Stockholder (together hereinafter referred to as “Affiliated                Entity”), or hold out its credit as being available to satisfy the                obligations of any Citrus Stockholder or any Affiliated Entity, or                permit                all or substantially all of the Corporation’s debt to be guaranteed by a                Citrus Stockholder or an Affiliated                Entity; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (k) | not                acquire obligations or securities of any Citrus Stockholder or any                Affiliated Entity; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------|

|   | (l) | allocate                fairly and reasonably any overhead for office space or services shared                with or performed by                affiliates; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (m) | use                separate stationery, invoices, and                checks; |
|--------|-----|------------------------------------------------------------------------------|

|   | (n) | not                pledge its assets for the benefit of any Citrus Stockholder or any                Affiliated Entity, or make any loans or advances to any Citrus Stockholder                or any Affiliated Entity; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (o) | hold                itself out as a separate entity; |
|--------|-----|------------------------------------------------------|

|   | (p) | correct                any known misunderstanding regarding its separate identity;                and |
|--------|-----|-------------------------------------------------------------------------------------------------------|

|   | (q) | maintain                adequate capital in light of its contemplated business                operations. |
|--------|-----|-----------------------------------------------------------------------------------------------------------|

**Article      VII**

**Amendments**

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