Exhibit 8.1
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2001 ROSS AVENUE DALLAS,
TEXAS
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AUSTIN
BAKU |
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75201-2980
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DALLAS |
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214.953.6500
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DUBAI |
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FAX 214.953.6503
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HONG KONG |
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HOUSTON |
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LONDON |
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MOSCOW |
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NEW YORK |
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RIYADH |
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WASHINGTON |
July 21, 2006
Crosstex Energy, L.P.
2501 Cedar Springs
Suite 100
Dallas, Texas 75201
Ladies and Gentlemen:
We have acted as counsel to Crosstex Energy, L.P., a Delaware limited partnership (the
Partnership), with respect to certain legal matters in connection with the Registration Statement
on Form S-3 (the Registration Statement) to be filed by the Partnership with the Securities and
Exchange Commission under the Securities Act of 1933, as amended (the Securities Act), relating
to the resale by the selling unitholders named in the Registration Statement, from time to time
pursuant to Rule 415 under the Securities Act, of (i) 6,414,820 senior subordinated series C units
representing limited partner interests of the Partnership (the Senior Subordinated Series C
Units) and (ii) 6,414,820 common units representing limited partner interests of the Partnership
(the Common Units) into which the Senior Subordinated Series C Units will automatically convert.
At your request, this opinion is being furnished to you for filing as Exhibit 8.1 to the
Registration Statement.
In connection therewith, we prepared the discussion set forth under the caption Material Tax
Consequences (the Discussion) in the prospectus contained in the Registration Statement.
All statements of legal conclusions contained in the Discussion, unless otherwise noted, are
our opinion with respect to the matters set forth therein as of the effective date of the
Registration Statement, and are, to the extent noted in the Discussion, based on the accuracy of
certain factual matters. In addition, we are of the opinion that the Discussion in the Registration
Statement with respect to those matters as to which no legal conclusions are provided is an
accurate discussion of such federal income tax matters (except for the representations and
statements of fact of the Partnership and its general partner included in the Discussion, as to
which we express no opinion).
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement
and to the reference to our firm and this opinion contained in the Discussion. In giving this
consent, we do not hereby admit that we are in the category of persons whose consent is required
under section 7 of the Securities Act or the rules and regulations of the Commission thereunder.
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Very truly yours,
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/s/ Baker Botts L.L.P.
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