PLAINS ALL AMERICAN GP LLC
333 Clay Street, Suite 1600
Houston, Texas 77002

November 1, 2006

Via EDGAR and Facsimile

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549-7010
Attention: Ms. Carmen Moncada-Terry

Re:		Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (Registration No. 333-136925) of Plains All American Pipeline, L.P., a Delaware limited partnership (the “Partnership”)

Ladies and Gentlemen:

     Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the Partnership hereby requests that the effectiveness of its Registration Statement on Form S-4 (Registration No. 333-136925) be accelerated so that the Registration Statement will become effective on Friday, November 3, 2006 at 9:00 a.m., New York time, or as soon as thereafter practicable. The Partnership hereby acknowledges that:

	•		should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
	•		the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Partnership from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
	•		the Partnership may not assert comments of the staff of the Commission and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

		Very truly yours,
		PLAINS ALL AMERICAN PIPELINE, L.P.
		By:		Plains AAP, L.P., its general partner
		By:		Plains All American GP LLC, its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

Securities and Exchange Commission
November 1, 2006

		PAA FINANCE CORP.
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS MARKETING, L.P.
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS PIPELINE, L.P.
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS MARKETING GP INC.
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS MARKETING CANADA LLC
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

Securities and Exchange Commission
November 1, 2006

		PLAINS MARKETING CANADA, L.P.
		By:		PMC (Nova Scotia) Company, its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PMC (NOVA SCOTIA) COMPANY
		By:		/s/ Tim Moore
				Tim Moore Vice President

		BASIN HOLDINGS GP LLC
		By:		Plains Pipeline, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		BASIN PIPELINE HOLDINGS, L.P.
		By:		Basin Holdings GP LLC, its general partner
		By:		Plains Pipeline, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

Securities and Exchange Commission
November 1, 2006

		RANCHO HOLDINGS GP LLC
		By:		Plains Pipeline, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		RANCHO PIPELINE HOLDINGS, L.P.
		By:		Rancho Holdings GP LLC, its general partner
		By:		Plains Pipeline, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS LPG SERVICES GP LLC
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS LPG SERVICES, L.P.
		By:		Plains LPG Services GP LLC, its general partner
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

Securities and Exchange Commission
November 1, 2006

		LONE STAR TRUCKING, LLC
		By:		Plains LPG Services, L.P., its sole member
		By:		Plains LPG Services GP LLC, its general partner
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS MARKETING INTERNATIONAL GP LLC
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

		PLAINS MARKETING INTERNATIONAL, L.P.
		By:		Plains Marketing International GP LLC, its general partner
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President

Securities and Exchange Commission
November 1, 2006

		PLAINS LPG MARKETING, L.P.
		By:		Plains LPG Services GP LLC, its general partner
		By:		Plains Marketing, L.P., its sole member
		By:		Plains Marketing GP Inc., its general partner
		By:		/s/ Tim Moore
				Tim Moore Vice President