SEC Response Letter

0001193125-13-038840.txt : 20130328 0001193125-13-038840.hdr.sgml : 20130328 20130205163801 ACCESSION NUMBER: 0001193125-13-038840 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20130205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR PARTNERS, L. P. CENTRAL INDEX KEY: 0001144945 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS TRANSMISSION [4922] IRS NUMBER: 233087517 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610 975 8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR PARTNERS, L P DATE OF NAME CHANGE: 20120817 FORMER COMPANY: FORMER CONFORMED NAME: PENN VIRGINIA RESOURCE PARTNERS L P DATE OF NAME CHANGE: 20010713 FILER: COMPANY DATA: COMPANY CONFORMED NAME: K RAIL LLC CENTRAL INDEX KEY: 0001242334 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 233094006 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, STE 301 CITY: RADNOR STATE: PA ZIP: 19807 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, STE 301 CITY: RADNOR STATE: PA ZIP: 19807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LOADOUT LLC CENTRAL INDEX KEY: 0001242336 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 233094002 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PENN VIRGINIA OPERATING CO., LLC CENTRAL INDEX KEY: 0001242337 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 233094000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 FORMER COMPANY: FORMER CONFORMED NAME: PENN VIRGINIA OPERATING CO LLC DATE OF NAME CHANGE: 20030616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIELDCREST RESOURCES LLC CENTRAL INDEX KEY: 0001242338 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 020661951 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUNCREST RESOURCES LLC CENTRAL INDEX KEY: 0001242340 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 020662120 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR FINCO LLC CENTRAL INDEX KEY: 0001473011 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 263038539 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Finco LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR MIDSTREAM LLC CENTRAL INDEX KEY: 0001473012 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 202425250 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Midstream LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DULCET ACQUISITION LLC CENTRAL INDEX KEY: 0001473014 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 300461025 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: Dulcet Acquisition LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TONEY FORK LLC CENTRAL INDEX KEY: 0001473015 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: Toney Fork LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONNECT ENERGY SERVICES, LLC CENTRAL INDEX KEY: 0001473016 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 200623350 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: Connect Energy Services, LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONNECT GAS PIPELINE LLC CENTRAL INDEX KEY: 0001473018 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 205145683 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD. SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD. SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: Connect Gas Pipeline LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR GAS PIPELINE, LLC CENTRAL INDEX KEY: 0001473021 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 203424891 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Gas Pipeline, LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR GAS PROCESSING, LLC CENTRAL INDEX KEY: 0001473036 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 421597313 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Hamlin, LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR HYDROCARBONS LLC CENTRAL INDEX KEY: 0001473040 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 731410518 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Hydrocarbons LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR LAVERNE GAS PROCESSING, LLC CENTRAL INDEX KEY: 0001473044 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 731520381 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Laverne Gas Processing LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR GAS GATHERING, LLC CENTRAL INDEX KEY: 0001473049 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 262894313 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR North Texas Gas Gathering, LLC DATE OF NAME CHANGE: 20090924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR MARCELLUS GAS GATHERING, LLC CENTRAL INDEX KEY: 0001489603 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 272142725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-687-8900 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Marcellus Gas Gathering, LLC DATE OF NAME CHANGE: 20100415 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PENN VIRGINIA RESOURCE FINANCE CORP II CENTRAL INDEX KEY: 0001562470 IRS NUMBER: 455153677 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR WATER SERVICES, LLC CENTRAL INDEX KEY: 0001562482 IRS NUMBER: 453249168 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR Water Services, LLC DATE OF NAME CHANGE: 20121116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PVR NEPA GAS GATHERING, LLC CENTRAL INDEX KEY: 0001562483 IRS NUMBER: 383877838 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: PVR NEPA Gas Gathering LLC DATE OF NAME CHANGE: 20121116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LJL, LLC CENTRAL INDEX KEY: 0001562484 IRS NUMBER: 263337498 STATE OF INCORPORATION: WV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KANAWHA RAIL LLC CENTRAL INDEX KEY: 0001562485 IRS NUMBER: 621602163 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 610-975-8200 MAIL ADDRESS: STREET 1: THREE RADNOR CORPORATE CENTER STREET 2: 100 MATSONFORD ROAD, SUITE 301 CITY: RADNOR STATE: PA ZIP: 19087 FORMER COMPANY: FORMER CONFORMED NAME: Kanawha Rail LLC DATE OF NAME CHANGE: 20121116 CORRESP 1 filename1.htm SEC Response Letter

LOGO

John P. Johnston johnjohnston@velaw.com

Tel+1.212.237.0039 Fax+1.917.849.5307

February 5, 2013

VIA EDGAR

Mara L. Ransom

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Re:

PVR Partners, L.P.

Registration Statement on Form S-4

Filed December 18, 2012

File No. 333-185535

Dear Ms. Ransom:

On behalf of PVR Partners, L.P. (“PVR Partners”), Penn Virginia Resource Finance Corporation II (together with PVR Partners, the “Issuers”) and the additional registrant guarantors (together with the Issuers, the “Registrants”), we are submitting this letter in response to the comments contained in the letter from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated February 4, 2013 (the “Comment Letter”), with respect to the above captioned filing (the “Registration Statement”).

Concurrently with this letter, the Registrants are electronically submitting Amendment No. 2 to the Registration Statement (the “Amendment”) for filing under the Securities Act of 1933 (the “Securities Act”). The Amendment includes revisions made in response to comments of the Staff contained in the Comment Letter.

For your convenience, the exact text of the comments provided in the Comment Letter has been included in bold face type in the order presented in the Comment Letter. The Registrants’ response to each comment is set forth immediately below the text of the applicable comment. The information in this letter provided on behalf of the Registrants has been provided to us by the Registrants.

Capitalized terms used in this letter but not otherwise defined have the meanings assigned to them in the Amendment.

Vinson& Elkins LLP Attorneys at Law

Abu Dhabi Austin Beijing Dallas Dubai Hong Kong Houston London Moscow

NewYork Palo Alto Riyadh San Francisco Shanghai Tokyo Washington

666 Fifth Avenue, 26th Floor

NewYork, NY 10103-0040

Tel+1.212.237.0000 Fax+1.212.237.0100


		Securities and Exchange Commission February 5, 2013 Page 2

General

We note your response to comment 1 in our letter dated January 14, 2013 as well as your correspondence submitted via EDGAR stating that you are registering the senior notes and guarantees in reliance on our position enunciated in Exxon Capital Holdings Corp., SEC No-Action Letter (April 13, 1988) and providing certain representations contained in our position enunciated in Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Shearman & Sterling, SEC No-Action Letter (July 2, 1993). Please expand these representations to further represent that, with respect to any broker-dealer that participates in the exchange offer with respect to outstanding notes acquired for its own account as a result of market-making activities or other trading activities, each such broker-dealer must confirm that it has not entered into any arrangement or understanding with either of the registrants, any of the co-registrants or any of their respective affiliates to distribute the exchange notes.

Response: Concurrently with the electronic submission of the Amendment, the Registrants are providing the Staff with a supplemental letter, via EDGAR (“Supplemental Letter No. 2”), which amends and restates in its entirety Supplemental Letter No. 1 (filed on January 23, 2013). In Supplemental Letter No. 2, the Registrants represent that the transmittal letter or similar documentation to be executed by exchange offerees participating in the Exchange Offer will contain a provision requiring broker-dealers participating in the Exchange Offer with respect to Old Notes acquired for their own accounts as a result of market-making activities or other trading activities to confirm that they have not entered into any arrangement or understanding with the Registrants or affiliates of the Registrants to distribute the New Notes. Supplemental Letter No. 2 also contains the confirmations and representations contained in Supplemental Letter No. 1, including a confirmation that the Registrants are relying on the SEC’s position enunciated in the Exxon Capital Holdings Corp., SEC No-Action letter (April 13, 1988) and including the representations contained in the Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and the Shearman & Sterling, SEC No-Action Letter (July 2, 1993). The Registrants have revised the Registration Statement accordingly. Please see pages 18 and 72 of the Amendment.


		Securities and Exchange Commission February 5, 2013 Page 3

Exhibits 5.2 and 5.3

In each of these opinions, we note the disclosure in the first sentence of the last paragraph that “the opinion is rendered only to Vinson & Elkins L. L. P...and is solely for the benefit of Vinson & Elkins L.L.P. and is not to be used, circulated, quoted or otherwise relied upon for any other purpose without our prior written consent.” Please obtain and file revised opinions that do not include any implication that such opinion may not be transmitted or disclosed to investors or that investors are not entitled to rely on such opinion. Please refer to Section II.B.3.d. of Staff Legal Bulletin No. 19 (October 14, 2011).

Response: Spilman, Thomas and Battle, PLLC, special Virginia and West Virginia counsel to the Registrants, has revised its opinions as requested to remove statements implying that such opinions may not be transmitted or disclosed to investors or that investors are not entitled to rely on such opinions. Please see the revised opinions of Spilman, Thomas and Battle, PLLC, filed as Exhibits 5.2 and 5.3 to the Amendment.

[Signature Page Follows]


		Securities and Exchange Commission February 5, 2013 Page 4

Please direct any questions that you have with respect to the foregoing to the undersigned, at (212) 237-0039, or to Adorys Velazquez, at (212) 237-0036.

Sincerely,

/s/ John P. Johnston

John P. Johnston

Vinson & Elkins L.L.P.

cc:	Bruce D. Davis, Jr. (PVR Partners, L.P.)

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