-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VBTZp4SUz8wcEgGt3pNdQDgvHo531f4ZdDijByMU8DjmSJNoutLq2FIMG+NS5bvn S7YmF5Z1oj+BRij6Ybo77A== 0001193125-09-094662.txt : 20091026 0001193125-09-094662.hdr.sgml : 20091026 20090430171258 ACCESSION NUMBER: 0001193125-09-094662 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INERGY L P CENTRAL INDEX KEY: 0001136352 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-NONSTORE RETAILERS [5960] IRS NUMBER: 431918951 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 8168428181 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inergy Finance Corp. CENTRAL INDEX KEY: 0001304455 IRS NUMBER: 201647744 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD., SUITE 200 STREET 2: ATTN: R. BROOKS SHERMAN, JR. CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inergy Propane, LLC CENTRAL INDEX KEY: 0001304460 IRS NUMBER: 561995482 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD., SUITE 200 STREET 2: ATTN: R. BROOKS SHERMAN, JR. CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inergy Sales & Service, Inc. CENTRAL INDEX KEY: 0001304461 IRS NUMBER: 431931522 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD., SUITE 200 STREET 2: ATTN: R. BROOKS SHERMAN, JR. CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: L&L Transportation, LLC CENTRAL INDEX KEY: 0001304463 IRS NUMBER: 431905384 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD., SUITE 200 STREET 2: ATTN: R. BROOKS SHERMAN, JR. CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inergy Gas Marketing, LLC CENTRAL INDEX KEY: 0001337264 IRS NUMBER: 760620818 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARLINGTON STORAGE COMPANY, LLC CENTRAL INDEX KEY: 0001440143 IRS NUMBER: 261179687 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD, SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD, SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INERGY MIDSTREAM, LLC CENTRAL INDEX KEY: 0001304464 IRS NUMBER: 201647837 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD, SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FORMER COMPANY: FORMER CONFORMED NAME: Inergy Acquisition Company, LLC DATE OF NAME CHANGE: 20040928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Finger Lakes LPG Storage, LLC CENTRAL INDEX KEY: 0001333831 IRS NUMBER: 203143796 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BLVD. STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD. STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FORMER COMPANY: FORMER CONFORMED NAME: Inergy Stagecoach II, LLC DATE OF NAME CHANGE: 20050721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Central New York Oil & Gas Company, L.L.C. CENTRAL INDEX KEY: 0001337265 IRS NUMBER: 760519844 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FARM & HOME RETAIL OIL CO LLC CENTRAL INDEX KEY: 0001440144 IRS NUMBER: 262574036 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD, SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD, SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inergy Storage, Inc. CENTRAL INDEX KEY: 0001333430 IRS NUMBER: 203143861 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BLVD. STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD. STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INERGY HOLDINGS, L.P. CENTRAL INDEX KEY: 0001228068 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-NONSTORE RETAILERS [5960] IRS NUMBER: 000000000 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BLVD. STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD. STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FORMER COMPANY: FORMER CONFORMED NAME: INERGY HOLDINGS LLC DATE OF NAME CHANGE: 20030418 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inergy Transportation, LLC CENTRAL INDEX KEY: 0001304462 IRS NUMBER: 431905383 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BLVD, SUITE 200 STREET 2: ATTN: R. BROOKS SHERMAN, JR. CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: US Salt, LLC CENTRAL INDEX KEY: 0001444408 IRS NUMBER: 593525498 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stellar Propane Service, LLC CENTRAL INDEX KEY: 0001320989 IRS NUMBER: 861123848 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 816-842-8181 MAIL ADDRESS: STREET 1: TWO BRUSH CREEK BOULEVARD STREET 2: SUITE 200 CITY: KANSAS CITY STATE: MO ZIP: 64112 CORRESP 1 filename1.htm SEC Response Letter

Inergy, L.P.

Inergy Holdings, L.P.

Two Brush Creek Boulevard, Suite 200

Kansas City, Missouri 64112

 

April 30, 2009

 

VIA EDGAR AND OVERNIGHT MAIL

H. Christopher Owings

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 3561

Washington, D.C. 20549-3561

 

Re: Inergy, L.P., and co-registrants
  •  

Registration Statement on Form S-3

Filed March 17, 2009

File No. 333-158066

 

  •  

Form 10-K for Year Ended September 30, 2008

Filed December 1, 2008

 

  •  

Form 10-Q for the Period Ended December 31, 2008

Filed February 6, 2009

File No. 0-32453

 

     Inergy Holdings, L.P.
  •  

Form 10-K for Year Ended September 30, 2008

Filed December 1, 2008

 

  •  

Form 10-Q for the Period Ended December 31, 2008

Filed February 6, 2009

File No. 0-51304

 

Dear Mr. Owings:

Inergy, L.P. and Inergy Holdings, L.P. acknowledge receipt of the letter dated April 16, 2009 containing comments of the staff of the Division of Corporation Finance (the “Staff”) in regard to the above-referenced documents (the “Comment Letter”). The Comment Letter requests that we respond to the Staff’s comments within 10 business days or to tell the Staff by that time when we will provide the Staff with our responses. As our outside legal counsel, Gillian Hobson of Vinson & Elkins L.L.P., discussed with John Fieldsend on April 29, 2009, we respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter by no later than May 8, 2009.

Securities and Exchange Commission

April 30, 2009

Page 2

Should you have any questions or comments regarding this letter, please contact the undersigned at 816.842.8181 or Gillian Hobson of Vinson & Elkins at 713.758.3747.

 

 

Sincerely,
INERGY, L.P.
By:  

Inergy GP, LLC,

its Managing General Partner

 

 

By:   /s/ Laura L. Ozenberger
Name:     Laura L. Ozenberger
Title:   Senior Vice President, General Counsel and Secretary

 

 

INERGY HOLDINGS, L.P.
By:  

Inergy Holdings GP, LLC,

its General Partner

 

 

By:   /s/ Laura L. Ozenberger
Name:     Laura L. Ozenberger
Title:   Senior Vice President, General Counsel and Secretary

 

 

cc: John Fieldsend, Attorney-Advisor
     Securities and Exchange Commission
     Via Facsimile

 

     Gillian A. Hobson, Esq.
     Vinson & Elkins L.L.P.
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