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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM 8-K
                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

        Date of Report (Date of earliest event reported) July 11, 2003



                    PANHANDLE EASTERN PIPE LINE COMPANY, LLC
             (Exact name of registrant as specified in its charter)

          Delaware                        1-2921                   44-0382470
(State or other jurisdiction      (Commission File Number)      (I.R.S. Employer
    of incorporation)                                        Identification No.)

                                 5444 Westheimer Court             77056
                                 Houston, Texas 77056            (Zip Code)
                     (Address of principal executive offices)


       Registrant's telephone number, including area code: (713) 989-7000







ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a)        On June 11, 2003, Southern Union Company ("Southern Union") completed
           its acquisition of Panhandle Eastern Pipe Line Company, LLC
           ("Panhandle" or the "Company") and its subsidiaries. As a result of
           being acquired, effective July 11, 2003 Panhandle Eastern Pipe Line
           Company, L.L.C. dismissed Ernst & Young LLP as Panhandle's certifying
           accountant. Southern Union Company management, after consultation
           with the Audit Committee of Southern Union's Board of Directors,
           directed the dismissal. See (e) below.

(b)        Ernst & Young's report on the Company's consolidated financial
           statements for each of the years ended December 31, 2002 and 2001 did
           not contain an adverse opinion or disclaimer of opinion, nor were
           such reports qualified or modified as to uncertainty, audit scope, or
           accounting principles.

(c)        During the fiscal years ended December 31, 2002 and 2001 and the
           through the date hereof, there were no disagreements with Ernst &
           Young on any matter of accounting principles or practices, financial
           statements disclosure, or auditing scope or procedure, which, if not
           resolved to the satisfaction of Ernst & Young, would have caused
           Ernst & Young to make reference to the subject matter of the
           disagreement(s) in connection with its reports covering such periods.

(d)        During the fiscal years ended December 31, 2002 and 2001 and through
           the date hereof, there were no "reportable events" (hereinafter
           defined) requiring disclosure pursuant to Item 304(a)(l)(v) of
           Regulation S-K. As used herein, the term "reportable events" means
           any of the items listed in paragraphs (a)(l)(v))A)-(D) of Item 304 of
           Regulation S-K.

(e)        Effective July 18, 2003, Southern Union management, after
           consultation with the Audit Committee of Southern Union's Board of
           Directors, caused Panhandle to retain PricewaterhouseCoopers LLP,
           independent accountants for Southern Union, to review Panhandle's
           unaudited interim financial statements as of and for the periods
           ended March 31, 2003 and June 30, 2003. A decision on whom to engage
           as an independent accountant to audit Panhandle's financial
           statements for the year ended December 31, 2003 will be made by the
           Audit Committee of Southern Union's Board of Directors.
           PricewaterhouseCoopers LLP is serving as independent accountant for
           Southern Union Company and its principal subsidiaries for Southern
           Union's fiscal year ended June 30, 2003.

(f)        During the two years ended December 31, 2002 and through the date
           hereof, neither the Company nor anyone on its behalf consulted
           PricewaterhouseCoopers regarding either the application of accounting
           principles to a specified transaction, either completed or proposed,
           or the type of audit opinion that might be rendered on the Company's
           consolidated financial statements, nor has PricewaterhouseCoopers
           provided to the Company a written report or oral advice regarding
           such principles or audit opinion.

(g)        The Company has requested that Ernst & Young furnish it with a letter
           addressed to the Securities and Exchange Commission stating whether
           or not it agrees with the above statements.



ITEM 7.  EXHIBITS

(a) Not applicable.

(b) Not applicable.

(c) None





                                   SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.



                           PANHANDLE EASTERN PIPE LINE COMPANY, LLC


Dated:  July 18, 2003               By:  _____/s/ David J. Kvapil_____________
                                                 -------------------
                                              David J. Kvapil
                                              Executive Vice President and Chief
                                              Financial Officer