# EDGAR Filing Document

**Accession Number:** 0001336047
**File Stem:** 0001193125-26-111248
**Filing Date:** 2026-3
**Character Count:** 3677
**Document Hash:** a14d6703d8537012db97c7e013bba792
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-111248.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001193125-26-111248

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Boardwalk Pipeline Partners, LP
- **CENTRAL INDEX KEY:** 0001336047
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATURAL GAS TRANSMISSION [4922]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 203265614
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9 GREENWAY PLAZA, SUITE 2800
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77046
- **BUSINESS PHONE:** 866-913-2122

**MAIL ADDRESS:**
- **STREET 1:** 9 GREENWAY PLAZA, SUITE 2800
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77046
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BOARDWALK PIPELINES LP
- **CENTRAL INDEX KEY:** 0001262943
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATURAL GAS TRANSMISSION [4922]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 061687421
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9 GREENWAY PLAZA
- **STREET 2:** SUITE 2800
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77046
- **BUSINESS PHONE:** 866-913-2122

**MAIL ADDRESS:**
- **STREET 1:** 9 GREENWAY PLAZA
- **STREET 2:** SUITE 2800
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77046

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BOARDWALK PIPELINES LLC
- **DATE OF NAME CHANGE:** 20050216

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TGT PIPELINE LLC
- **DATE OF NAME CHANGE:** 20030908

![LOGO](g108928g26h78.jpg)

March 17, 2026

**Via EDGAR** 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549-3561

---

| | |
|:---|:---|
| Re: | **Boardwalk Pipeline Partners, LP**  |

---

**Boardwalk Pipelines, LP** 

**Registration Statement on Form S-3** 

**File Nos. 333-294210 and 333-294210-01** 

Ladies and Gentlemen:

On behalf of Boardwalk Pipeline Partners, LP and Boardwalk Pipelines, LP, and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on March 19, 2026, or as soon as practicable thereafter.

Please call E. Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 with any questions regarding this matter. Thank you for your assistance with this matter.

(*Signature Page Follows*)

------

Securities and Exchange Commission

March 17, 2026

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **BOARDWALK PIPELINE PARTNERS, LP** | **BOARDWALK PIPELINE PARTNERS, LP** |
| By: | BOARDWALK GP, LP, |
|  | its general partner |
| By: | BOARDWALK GP, LLC, |
|  | its general partner |
| By: | /s/ Steven A. Barkauskas |
|  | Steven A. Barkauskas |
|  | *Senior Vice President, Chief Financial Officer* |
| **BOARDWALK PIPELINES, LP** | **BOARDWALK PIPELINES, LP** |
| By: | BOARDWALK OPERATING GP, LP, |
|  | its general partner |
| By: | BOARDWALK PIPELINE PARTNERS, LP, |
|  | its managing member |
| By: | BOARDWALK GP, LP, |
|  | its general partner |
| By: | BOARDWALK GP, LLC, |
|  | its general partner |
| By: | /s/ Steven A. Barkauskas |
|  | Steven A. Barkauskas |
|  | *Senior Vice President, Chief Financial Officer* |

---

cc: E. Ramey Layne, Vinson & Elkins L.L.P.