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CRESTWOOD MIDSTREAM PARTNERS LP
717 Texas Avenue, Suite 3150
Houston, Texas 77002
December 2, 2010 |
VIA EDGAR AND UPS OVERNIGHT CARRIER Mr. H. Christopher Owings Assistant Director Securities & Exchange Commission Division of Corporation Finance Mail Stop 7010 Washington, DC 20549-7010 |
Re: | Crestwood Midstream Partners LP | |
Form 10-K for the Fiscal Year Ended December 31, 2009 | ||
Filed March 15, 2010 | ||
Form 10-Q for Fiscal Quarter Ended September 30, 2010 | ||
Filed November 8, 2010 | ||
File No. 001-33631 |
Dear Mr. Owings: |
This letter sets forth the responses of Crestwood Midstream Partners LP (Crestwood or the Company) to the comments provided by the staff (the Staff) of the Securities and Exchange Commission (the Commission) in its comment letter dated November 18, 2010 (the Comment Letter). For your convenience, we have repeated each comment of the Staff in bold type face exactly as given in the Comment Letter and set forth below such comment is our response.
In those instances in which we believe that it would be appropriate to include revised or additional disclosure in our future filings in response to the Staffs comments, we have included our proposals with respect to such additional disclosure (indicated by underlining) in this document.
Form 10-Q for Fiscal Quarter Ended September 30, 2010 |
1. We note your response to comment 2 in our letter dated October 29, 2010 and the related revisions in your filing. However, it appears that exhibit 10.1, the Credit Agreement dated October 1, 2010, does not include all of the referenced schedules. Please advise or refile a complete copy of this agreement.
Response: Crestwood confirms it will refile Exhibit 10.1 in its entirety, including all exhibits and schedules, as an exhibit to the Companys Annual Report on Form 10-K for the year ended December 31, 2010. Please note that some information on schedules will be redacted and be subject to a confidential treatment request.
Pursuant to your request, the Company hereby acknowledges that:
If you have any questions or comments regarding any of the foregoing, please contact me at 832-519-2272.
Very truly yours, /s/ William Manias |
William G. Manias Senior Vice President - Chief Financial Officer Crestwood Midstream Partners LP By Crestwood Gas Services GP LLC, it general partner |