Exhibit 8.1
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2001 ROSS AVENUE
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AUSTIN |
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DALLAS, TEXAS
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BEIJING |
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75201-2980 |
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DALLAS |
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DUBAI |
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TEL +1
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HONG KONG |
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214.953.6500 |
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HOUSTON |
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FAX +1
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LONDON |
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214.953.6503 |
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MOSCOW |
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www.bakerbotts.com
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NEW YORK |
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RIYADH |
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WASHINGTON |
December 14, 2007
Crosstex Energy, L.P.
2501 Cedar Springs
Dallas, Texas 75201
Ladies and Gentlemen:
We have acted as counsel for Crosstex Energy, L.P., a Delaware limited partnership (the
Partnership), with respect to certain legal matters in connection with the offer and sale by the
Partnership of common units representing limited partner interests (Common Units) in the
Partnership. We have also participated in the preparation of a Prospectus Supplement, dated
December 14, 2007 (the Prospectus Supplement), and the Prospectus (the Prospectus) forming part
of the Registration Statement on Form S-3 (File No. 333-134712) (the Registration Statement). At
your request, this opinion is being furnished to you for filing as Exhibit 8.1 to the Current
Report on Form 8-K dated on or about the date hereof.
In connection therewith, we prepared the discussion set forth under the caption Tax
Considerations in the Prospectus Supplement and the discussion set forth under the caption
Material Tax Consequences in the Prospectus (the Discussion).
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 date of the Prospectus
Supplement 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 Current Report on Form
8-K and to the references to our firm and this opinion contained in the Discussion. In giving this
consent, however, 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.