Mail Stop 3-8


								            June 17, 2005



Mr. S.E. Parks
Vice President and Chief Financial Officer
Questar Pipeline Company
180 East 100 South
P.O. Box 45360
Salt Lake City, Utah 84145-0360

		RE:	Questar Pipeline Company
			Form 10-K for Fiscal Year Ended December 31, 2004
			Filed March 30, 2005
			File No. 0-14147


Dear Mr. Parks:

	We have reviewed your responses in your letter dated May 26,
2005 and have the following additional comment.  Please be as
detailed as necessary in your explanation so we may better
understand
your disclosure.  After reviewing this information, we may raise
additional comments.

	We welcome any questions you may have about our comment or on
any other aspect of our review.  Feel free to call us at the
telephone numbers listed at the end of this letter.















Form 10-K for Year Ended December 31, 2004

Notes Accompanying Consolidated Financial Statements

Note 1 - Summary of Significant Accounting Policies

Property, Plant and Equipment

1. We have reviewed your response to comment 5 in our letter dated
May 12, 2005.  With a view towards enhancing your future
disclosures,
please provide us additional clarification regarding your
accounting
for fixed asset removal costs and gains and losses on the
retirement
of fixed assets.  Ensure your response is clear in terms of
whether
your asset removal obligations represent retirement obligations
within the scope of SFAS 143 and whether you recover the related
asset retirement costs from customers through your rates.  Please
help us understand how your accounting complies with paragraph 20
of
SFAS 143 which applies to asset retirement obligations of rate-
regulated entities irrespective of whether such obligations are
legal
obligations within the scope of SFAS 143.  It may help if you
provide
us sample journal entries which illustrate your accounting.

	As appropriate, please respond to this comment within 10
business days or tell us when you will provide us with a response.
Please file your response letter as a correspondence file on
EDGAR.

	You may contact Staff Accountant Ta Tanisha Henderson at
(202)
551-3322, or in her absence, Robyn Manuel at (202) 551-3823, if
you
have questions regarding comments on the financial statements and
related matters.  Please contact me at (202) 551-3843 with any
other
questions.

									Sincerely,


									   	George F.
Ohsiek,
Jr.
	Branch Chief
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S. E. Parks
Questar Pipeline Company
June 17, 2005
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