EX-8.1 4 dex81.htm OPINION OF BRACEWELL & GIULIANI LLP RELATING TAX MATTERS Opinion of Bracewell & Giuliani LLP relating Tax Matters

Exhibit 8.1

 

     

Texas

New York

Washington, DC

Connecticut

Seattle

Dubai

London

   Bracewell & Giuliani LLP
711 Louisiana Street

Suite 2300

Houston, Texas

77002-2770

 

713.223.2300 Office
713.221.1212 Fax

 

bgllp.com

August 2, 2011

Chesapeake Midstream Partners, L.P.

900 NW 63rd Street

Oklahoma City, Oklahoma 73118

Ladies and Gentlemen:

We have acted as special counsel to Chesapeake Midstream Partners, L.P. (the “Partnership”), a Delaware limited partnership, in connection with the preparation of a Registration Statement on Form S-3 (the “Registration Statement”) filed with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), relating to the offer and sale, from time to time, pursuant to Rule 415 of the Securities Act, (i) by the Partnership of common units representing limited partner interests in the Partnership (the “Common Units”), (ii) by selling unitholders named in the Registration Statement of Common Units, (iii) by the Partnership of unsecured debt securities, which may be issued in one or more series, consisting of notes, debentures or other evidences of indebtedness (the “Debt Securities”), and may be co-issued by CHKM Finance Corp., a Delaware corporation, and (iv) guarantees of the Debt Securities by certain subsidiaries of the Partnership listed in the Registration Statement (as defined below) as guarantors. We have been asked by the Partnership to render this opinion.

We have examined originals or copies of the Registration Statement and such other documents and records as we have deemed necessary and relevant for the purposes hereof. In addition, we have relied on certificates of officers of the company and of public officials and others as to certain matters of fact relating to this opinion and have made such investigations of law as we have deemed necessary and relevant as a basis hereof. In the course of such examinations and investigations, we have assumed the genuineness of all signatures, the authenticity of all documents and records submitted to us as originals, the conformity to original documents and records of all documents and records submitted to us as copies, and the truthfulness of all statements of fact contained therein.

Based on the foregoing, all statements of legal conclusions in the Registration Statement under the caption “Material U.S. Federal Income Tax Consequences,” unless otherwise noted, constitute our opinion with respect to the matters set forth therein as of the effective date of the Registration Statement.


Chesapeake Midstream Partners, L.P.

August 2, 2011

Page 2

 

We hereby consent to the filing of this opinion with the Commission as Exhibit 8.1 to the Registration Statement and to the references to our firm under the heading “Validity of the Securities” in the prospectus included in the Registration Statement. By giving such consent, we do not admit that we are experts with respect to any part of the Registration Statement, including this Exhibit, within the meaning of the term “expert” as used in the Securities Act or the rules and regulations thereunder.

 

Very truly yours,

 

/s/ Bracewell & Giuliani LLP

 

Bracewell & Giuliani LLP