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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 hfQfwZwjm065rMV12v9miA==

<SEC-DOCUMENT>0000000000-05-023404.txt : 20060411
<SEC-HEADER>0000000000-05-023404.hdr.sgml : 20060411
<ACCEPTANCE-DATETIME>20050512101544
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-023404
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050512

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PANHANDLE EASTERN PIPE LINE CO LP
		CENTRAL INDEX KEY:			0000076063
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION [4922]
		IRS NUMBER:				440382470
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5444 WESTHEIMER ROAD
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056-5306
		BUSINESS PHONE:		713-989-7000

	MAIL ADDRESS:	
		STREET 1:		5444 WESTHEIMER ROAD
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056-5306

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PANHANDLE EASTERN PIPE LINE CO LLC
		DATE OF NAME CHANGE:	20040420

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PANHANDLE EASTERN PIPE LINE CO
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950129-05-002482
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								May 9, 2005


Mr. Thomas F. Karam
Chief Executive Officer
Panhandle Eastern Pipe Line Company, LP
5444 Westheimer Road
Houston, Texas 77056-5306

	RE:	Form 10-K for the Fiscal Year Ended December 31, 2004
		File Date: March 16, 2005
		File No. 001-02921

Dear Mr. Karam,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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