Attached files
file | filename |
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8-K - FORM 8-K - Energy Transfer, LP | h69237e8vk.htm |
EX-1.1 - EX-1.1 - Energy Transfer, LP | h69237exv1w1.htm |
EX-5.1 - EX-5.1 - Energy Transfer, LP | h69237exv5w1.htm |
EX-99.1 - EX-99.1 - Energy Transfer, LP | h69237exv99w1.htm |
Exhibit 8.1
January 8, 2010
Energy Transfer Partners, L.P.
2828 Woodside Street
Dallas, Texas 75204
2828 Woodside Street
Dallas, Texas 75204
Ladies and Gentlemen:
We have acted as counsel for Energy Transfer Partners, L.P. (the Partnership), a Delaware
limited partnership, with respect to certain legal matters in connection with the offer and sale by
the Partnership of common units representing limited partner interests in the Partnership. We have
also participated in the preparation of a Prospectus Supplement dated January 6, 2010 (the
Prospectus Supplement) and the Prospectus dated December 11, 2007 (the Prospectus) forming part
of the Registration Statement on Form S-3 (No. 333-147990) (the Registration Statement) to which
this opinion is an exhibit. In connection therewith, we prepared the discussion set forth under
the caption Material Tax Considerations in the Prospectus Supplement and Material Income Tax
Considerations in the Prospectus (together, the Discussions).
All statements of legal conclusions contained in the Discussions, unless otherwise noted, are
our opinion with respect to the matters set forth therein (i) as of the date of the Prospectus
Supplement in respect of the discussion set forth under the caption Material Tax Considerations
and (ii) as of the effective date of the Prospectus in respect of the discussion set forth under
the caption Material Income Tax Considerations, in both cases qualified by the limitations
contained in the Discussions. In addition, we are of the opinion that the Discussions with respect
to those matters as to which no legal conclusions are provided are accurate discussions of such
federal income tax matters (except for the representations and statements of fact by the
Partnership and its general partner, included in the Discussions, as to which we express no
opinion).
We hereby consent to the filing of this opinion of counsel as Exhibit 8.1 to the Current
Report on Form 8-K of the Partnership dated on or about the date hereof, to the incorporation by
reference of this opinion of counsel into the Registration Statement and to the reference to our
firm in the Prospectus Supplement and the Prospectus. In giving such consent, we do not admit that
we are within the category of persons whose consent is required under Section 7 of the Securities
Act or the rules and regulations of the Commission issued thereunder.
Very truly yours, |
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/s/ VINSON & ELKINS L.L.P. | ||||
Vinson & Elkins L.L.P. | ||||
Vinson & Elkins LLP Attorneys at Law Abu Dhabi Austin Beijing Dallas Dubai Hong Kong Houston London Moscow New York Shanghai Tokyo Washington |
First City Tower, 1001 Fannin Street, Suite 2500 Houston, TX 77002-6760 Tel 713.758.2222 Fax 713.758.2346 www.velaw.com |