EXHIBIT 3.28

CERTIFICATE OF FORMATION

OF

NISKA US GP LLC

This Certificate of Formation of Niska US GP LLC (the “Company”), dated March 2, 2010, has been duly executed, and is filed pursuant to Section 18—201 of the Delaware Limited Liability Company Act (the “Act”) to form a limited liability company under the Act.

1.Name.  The name of the Company is Niska US GP LLC.

2.Registered Office; Registered Agent.  The address of the registered office required to be maintained by Section 18—104 of the Act is:

Corporation Trust Center

1209 Orange Street

Wilmington, DE 19801

The name and address of the registered agent for service of process required to be maintained by Section 18—104 of the Act are:

The Corporation Trust Company

Corporation Trust Center

1209 Orange Street
Wilmington, DE 19801

IN WITNESS WHEREOF, the undersigned has executed this Certificate of Formation as of the date first written above.

By:	/s/ Andrew W. Ward
Name:	Andrew W. Ward
Title:	Authorized Person