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Enable Midstream Partners, LP – ‘S-3D’ on 6/23/16 – ‘EX-8.1’

On:  Thursday, 6/23/16, at 6:06am ET   ·   Effective:  6/23/16   ·   Accession #:  1193125-16-629436   ·   File #:  333-212192

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 6/23/16  Enable Midstream Partners, LP     S-3D        6/23/16    4:653K                                   RR Donnelley/FA

Registration of Securities Pursuant to Dividend or Interest Reinvestment Plan   —   Form S-3
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-3D        Registration of Securities Pursuant to Dividend or  HTML    439K 
                          Interest Reinvestment Plan                             
 2: EX-5.1      Opinion re: Legality                                HTML     10K 
 3: EX-8.1      Opinion re: Tax Matters                             HTML     11K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML      5K 


EX-8.1   —   Opinion re: Tax Matters


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-8.1  

Exhibit 8.1

 

LOGO

  

ONE SHELL PLAZA

910 LOUISIANA

HOUSTON, TEXAS

77002-4995

 

TEL    +1

713.229.1234

FAX    +1

713.229.1522

BakerBotts.com

    

AUSTIN

BEIJING

BRUSSELS

DALLAS

DUBAI

HONG KONG

HOUSTON

    

LONDON

MOSCOW

NEW YORK

PALO ALTO

RIYADH

SAN FRANCISCO

WASHINGTON

June 23, 2016

Enable Midstream Partners, LP

One Leadership Square

211 North Robinson Avenue, Suite 150

Oklahoma City, Oklahoma 73102

Ladies and Gentlemen:

We have acted as counsel to Enable Midstream Partners, LP, a Delaware limited partnership (the “Partnership”), in connection with the preparation of the Partnership’s Registration Statement on Form S-3 (the “Registration Statement”) filed by the Partnership under the Securities Act of 1933, as amended (the “Securities Act”), with respect to the offering and sale of up to 12,500,000 common units representing limited partner interests in the Partnership from time to time pursuant to the terms and provisions of the Partnership’s distribution reinvestment plan, as set forth in the prospectus constituting part of the Registration Statement. In connection therewith, we prepared the discussion (the “Discussion”) set forth under the caption “Material U.S. Federal Income Tax Considerations” in the prospectus contained in the Registration Statement (the “Prospectus”). At your request, this opinion is being furnished to you for filing as Exhibit 8.1 to the Registration Statement.

This opinion is based on various facts and assumptions, and is conditioned upon certain representations made to us by the Partnership as to factual matters through a certificate of an officer of the Partnership (the “Officer’s Certificate”). In addition, this opinion is based upon the factual representations of the Partnership concerning its business, properties and governing documents as set forth in the Registration Statement, the Prospectus and the Partnership’s responses to our examinations and inquiries.

In our capacity as counsel to the Partnership, we have made such legal and factual examinations and inquiries, including an examination of originals or copies certified or otherwise identified to our satisfaction of such documents, corporate records and other instruments, as we have deemed necessary or appropriate for purposes of this opinion. In our examination, we have assumed the authenticity of all documents submitted to us as originals, the genuineness of all signatures thereon, the legal capacity of natural persons executing such documents and the conformity to authentic original documents of all documents submitted to us as copies. For purposes of our opinion, we have not made an independent investigation or audit of the facts set forth in the above-referenced documents or representations. In addition, in rendering this opinion we have assumed the truth and accuracy of all representations and statements made to us which are qualified as to knowledge or belief, without regard to such qualification.


June 23, 2016

 

LOGO

We hereby confirm that all statements of legal conclusions contained in the Discussion constitute the opinion of Baker Botts L.L.P. with respect to the matters set forth therein as of the effective date of the Registration Statement, subject to the assumptions, qualifications and limitations set forth therein. This opinion is based on various statutory provisions, regulations promulgated thereunder and interpretations thereof by the Internal Revenue Service and the courts having jurisdiction over such matters, all of which are subject to change either prospectively or retroactively. Also, any variation or difference in the facts from those set forth in the representations described above, including in the Registration Statement and the Officer’s Certificate, may affect the conclusions stated herein.

No opinion is expressed as to any matter not discussed in the Discussion. We are opining herein only as to the federal income tax matters described above, and we express no opinion with respect to the applicability to, or the effect on, any transaction of other federal laws, foreign laws, the laws of any state or any other jurisdiction or as to any matters of municipal law or the laws of any other local agencies within any state. This letter speaks as of the date hereof, and we disclaim any obligation to update it.

We hereby consent to the filing of this opinion as Exhibit 8.1 to the Registration Statement and to the reference to our firm under the caption “Legal Matters” in the Prospectus. In giving this consent, we do not hereby 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 thereunder.

Very truly yours,

/s/ Baker Botts L.L.P.

 

- 2 -


Dates Referenced Herein

This ‘S-3D’ Filing    Date    Other Filings
Filed on / Effective on:6/23/16None on these Dates
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/27/21  Enable Midstream Partners, LP     POS AM     12/23/21    1:25K                                    Donnelley … Solutions/FA
12/27/21  Enable Midstream Partners, LP     POS AM     12/23/21    1:25K                                    Donnelley … Solutions/FA
12/27/21  Enable Midstream Partners, LP     POS AM     12/23/21    1:25K                                    Donnelley … Solutions/FA
12/27/21  Enable Midstream Partners, LP     POS AM     12/23/21    1:25K                                    Donnelley … Solutions/FA
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Filing Submission 0001193125-16-629436   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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