E7-18430. Great Lakes Gas Transmission Limited Partnership; Notice of Filing

September 13, 2007.

Take notice that on August 28, 2007, Great Lakes Gas Transmission Limited Partnership (“Great Lakes LP”) submitted a filing requesting approval of its accounting treatment for changes in deferred tax balances as the result of a sale and purchase of an existing general partner interest, and a corresponding Internal Revenue Code section 754 election. Great Lakes LP's accounting treatment writes off 46.45 percent of its deferred tax liabilities to equity. In addition, Great Lakes LP proposes to write off to equity deferred tax liabilities associated with retirement plans provided by the seller of the general partner interest. These adjustments reduce Great Lakes LP's deferred tax balances and increase its equity by approximately $135 million.

Any person desiring to intervene or to protest this filing must file in accordance with Rules 211 and 214 of the Commission's Rules of Practice and Procedure (18 CFR 385.211 or 385.214). Protests will be considered by the Commission in determining the appropriate action to be taken, but will not serve to make protestants parties to the proceeding. Any person wishing to become a party must file a notice of intervention or motion to intervene, as appropriate. Such notices, motions, or protests must be filed on or before the comment date. Anyone filing a motion to intervene or protest must serve a copy of that document on the Applicant and all the parties in this proceeding.

The Commission encourages electronic submission of protests and interventions in lieu of paper using the “eFiling” link at http://www.ferc.gov. Persons unable to file electronically should submit an original and 14 copies of the protest or intervention to the Federal Energy Regulatory Commission, 888 First Street, NE., Washington, DC 20426.

This filing is accessible online at http://www.ferc.gov, using the “eLibrary” link and is available for review in the Commission's Public Reference Room in Washington, DC. There is an “eSubscription” link on the Web site that enables subscribers to receive e-mail notification when a document is added to a subscribed docket(s). For assistance with any FERC Online service, please e-mail [e-mail], or call [phone] (toll free). For TTY, call [phone].

Comment Date: 5 p.m. Eastern Time on September 27, 2007.

Kimberly Bose,

Secretary.