corresp
PLAINS ALL AMERICAN PIPELINE, L.P.
333 Clay Street, Suite 1600
Houston, Texas 77002
December 14, 2009
     
United States Securities and Exchange Commission   Via EDGAR and Facsimile
Division of Corporation Finance    
100 F Street, N.E., Mail Stop 7010    
Washington, D.C. 20549-7010    
Attention: Mr. John Lucas    
  Re:   Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-162476) 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-3 (Registration No. 333-162746) be accelerated so that the Registration Statement will become effective on Wednesday, December 16, 2009 at 11:00 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:   PAA GP LLC, its general partner    
     
  By:   Plains AAP, L.P., its sole member    
     
  By:   Plains All American GP LLC, its general partner    
     
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President, General Counsel and Secretary  
 

 


 

         
Securities and Exchange Commission
December 14, 2009
         
  PLAINS MARKETING, L.P.
 
 
  By:   Plains Marketing GP Inc., its general partner    
     
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PLAINS PIPELINE, L.P.
 
 
  By:   Plains Marketing GP Inc., its general partner    
     
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PAA FINANCE CORP.
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PLAINS MARKETING GP INC.
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   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    
    Name:   Tim Moore   
    Title:   Vice President   

 


 

         
Securities and Exchange Commission
December 14, 2009
         
  PLAINS MARKETING CANADA, L.P.
 
 
  By:   PMC (Nova Scotia) Company, its general partner    
     
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PMC (NOVA SCOTIA) COMPANY
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  RANCHO LPG HOLDINGS 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    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PACIFIC ENERGY GROUP LLC
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PACIFIC L.A. MARINE TERMINAL LLC
 
 
  By:   Pacific Energy Group LLC, its sole member    
     
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 

 


 

Securities and Exchange Commission
December 14, 2009
         
  ROCKY MOUNTAIN PIPELINE SYSTEM LLC
 
 
  By:   Pacific Energy Group LLC, its sole member
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Chief Executive Officer   
 
  PLAINS PRODUCTS TERMINALS LLC
 
 
  By:   Plains Marketing, L.P., its sole member
 
 
  By:   Plains Marketing GP Inc., its general partner
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PLAINS SOUTHCAP LLC
 
 
  By:   Plains Pipeline, L.P., its sole member
 
 
  By:   Plains Marketing GP Inc., its general partner
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PICSCO LLC
 
 
  By:   Plains Marketing, L.P., its sole member
 
 
  By:   Plains Marketing GP Inc., its general partner
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   

 


 

         
Securities and Exchange Commission
December 14, 2009
         
  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    
    Name:   Tim Moore   
    Title:   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    
    Name:   Tim Moore   
    Title:   Vice President   
 
  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    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PLAINS MIDSTREAM GP LLC
 
 
  By:   Plains Marketing, L.P., its sole member
 
 
  By:   Plains Marketing GP Inc., its general partner
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   

 


 

         
Securities and Exchange Commission
December 14, 2009
         
  PLAINS MIDSTREAM, L.P.
 
 
  By:   Plains Midstream GP LLC
 
 
  By:   Plains Marketing, L.P., its sole member
 
 
  By:   Plains Marketing GP Inc., its general partner
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  PLAINS MIDSTREAM CANADA ULC
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President   
 
  AURORA PIPELINE COMPANY LTD.
 
 
  By:   /s/ Tim Moore    
    Name:   Tim Moore   
    Title:   Vice President