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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-007272.txt : 20060920
<SEC-HEADER>0000000000-06-007272.hdr.sgml : 20060920
<ACCEPTANCE-DATETIME>20060210103514
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007272
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060210

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NISOURCE INC/DE
		CENTRAL INDEX KEY:			0001111711
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				352108964
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		801 EAST 86TH AVE
		CITY:			MERRILLVILLE
		STATE:			IN
		ZIP:			46410-6272
		BUSINESS PHONE:		2196475200

	MAIL ADDRESS:	
		STREET 1:		801 EAST 86TH AVE
		CITY:			MERRILLVILLE
		STATE:			IN
		ZIP:			46410-6272

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW NISOURCE INC
		DATE OF NAME CHANGE:	20000412
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-05-002819
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

							February 9, 2006

By U.S. Mail

Mr. Michael O`Donnell
Chief Financial Officer
Nisource Inc.
801 East 86th Avenue
Merrillville, IN 46410

		Re:	Nisource Inc.
			Form 10-K for the year ended December 31, 2004
			Filed March 9, 2005
			File No. 1-16189

			Northern Indiana Public Service Company
			Form 10-K for the year ended December 31, 2004
			Filed March 9, 2005
			File No. 1-04125

			Columbia Energy Group
			Form 10-K for the year ended December 31, 2004
			Filed March 9, 2005
			File No. 1-01098

Dear Mr. O`Donnell:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


							Sincerely,


		Jim Allegretto
		Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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