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Enbridge Energy Partners, L.P. Suite 3300, 1100 Louisiana Houston, Texas 77002 USA |
August 26, 2016
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE, mail stop 4628
Washington, DC 20549
| Attention: | Ethan Horowitz, Branch Chief |
Kimberly L. Calder, Assistant Chief Accountant
Diane Fritz, Staff Accountant
Via EDGAR
| Re: | Enbridge Energy Partners, L.P |
Form 10-K for Fiscal Year Ended December 31, 2015
Filed February 17, 2016
Form 10-Q for Fiscal Quarter Ended June 30, 2016
Filed July 29, 2016
File No. 1-10934
Dear Ladies and Gentlemen:
To supplement the response submitted to the staff dated August 26, 2016 to the comment letter received from the staff on August 15, 2016, relating to the above-referenced Annual Report on Form 10-K and Quarterly Report on Form 10-Q, Enbridge Energy Partners, L.P. (the “Partnership”) confirms and acknowledges that:
| · | The Partnership is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and |
| · | The Partnership may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If any member of the staff has questions regarding the foregoing, please contact Stephen J. Neyland at (713) 821-2167.
Thank you in advance for your attention to this matter.
Yours truly,
/s/ STEPHEN J. NEYLAND
Stephen J. Neyland
Vice President—Finance
| cc: | C. Gregory Harper |
Mark A. Maki
Noor Kaissi
Laura McMahon (Baker & Hostetler LLP)