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8-K - PANHANDLE EASTERN PIPE LINE COMPANY FORM 8-K, APRIL 16, 2012 - PANHANDLE EASTERN PIPE LINE COMPANY, LPpeplform8kauditorchg_apr2012.htm
April 17, 2012


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
 
 
Commissioners:
 
We have read the statements made by Panhandle Eastern Pipe Line Company, LP (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Panhandle Eastern Pipe Line Company, LP, dated April 17, 2012. We agree with the statements concerning our Firm in such Form 8-K.
 
Very truly yours,
 
 
 
/s/ PricewaterhouseCoopers LLP