ENABLE MIDSTREAM PARTNERS, LP
One Leadership Square
211 North Robinson Avenue, Suite 950
Oklahoma City, Oklahoma 73102
March 28, 2014
Via EDGAR
Mara L. Ransom
Assistant Director
Office of Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Enable Midstream Partners, LP |
| Registration Statement on Form S-1 |
| Filed November 26, 2013 |
| File No. 333-192542 |
Dear Ms. Ransom:
Pursuant to discussions with the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission, and in order to provide additional information with respect to Comment #3 and Comment #4 included in the Staff’s letter dated March 27, 2014 regarding the Enable Midstream Partners, LP (the “Partnership”) Registration Statement on Form S-1, File No. 333-192542 (the “Registration Statement”), the Partnership hereby submits page 62 (“Capitalization”) and page 63 (“Dilution”) of the Registration Statement.
United States Securities and Exchange Commission
March 28, 2014
Page 2
If you have any questions with respect to the foregoing response or require further information, please contact the undersigned at (405) 525-7788, Gerald M. Spedale of Baker Botts L.L.P. at (713) 229-1734 or Robert J. Joseph of Jones Day at (312) 269-4176.
| Very truly yours, | ||
| ENABLE MIDSTREAM PARTNERS, LP | ||
| By: | Enable GP, LLC, | |
| its general partner | ||
| By: | /s/ Lynn L. Bourdon, III | |
| Lynn L. Bourdon, III | ||
| President and Chief Executive Officer | ||
Enclosures
| CC: | Dietrich A. King, Securities and Exchange Commission |
| Jennifer Lopez-Molina, Securities and Exchange Commission |
| Jarrett Torno, Securities and Exchange Commission |
| Jennifer Thompson, Securities and Exchange Commission |
| Gerald M. Spedale, Baker Botts L.L.P. |
| Jason A. Rocha, Baker Botts L.L.P. |
| Robert J. Joseph, Jones Day |
| Sean T. Wheeler, Latham & Watkins LLP |
| Ryan J. Maierson, Latham & Watkins LLP |