SPECTRA ENERGY PARTNERS, LP (NYSE:SEP) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01.

On April 13, 2017, the Audit Committee (the Audit Committee) of
the Board of Directors of Spectra Energy Partners GP, LLC, the
general partner of Spectra Energy Partners (DE) GP, LP, which is
the general partner of Spectra Energy Partners, LP (the
Partnership), dismissed Deloitte Touche LLP (Deloitte) as the
Partnerships independent registered public accounting firm and
approved the appointment of PricewaterhouseCoopers LLP (PwC) as
the Partnerships independent registered public accounting firm
for the fiscal year ending December 31, 2017.

The auditor reports by Deloitte on the Partnerships consolidated
financial statements as of and for the fiscal years ended
December 31, 2016 and 2015 did not contain any adverse opinion or
a disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles.

During the Partnerships two most recent fiscal years ended
December 31, 2016 and 2015 and during the subsequent interim
period from January 1, 2017 through April 13, 2017, (i) there
were no disagreements with Deloitte on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedures that, if not resolved to Deloittes
satisfaction, would have caused Deloitte to make reference to the
subject matter of the disagreement in connection with its reports
and (ii) there were no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.

The Partnership provided Deloitte with a copy of this Current
Report on Form 8-K and requested that it furnish the Partnership
with a letter addressing to the U.S. Securities and Exchange
Commission stating whether it agrees with the above statements. A
copy of such letter is attached as Exhibit 16.1 to this Current
Report on Form 8-K.

During the Partnerships two most recent fiscal years or
subsequent interim period, the Partnership has not consulted with
PwC regarding the application of accounting principles to a
specific transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Partnerships
financial statements, nor did PwC provide advice to the
Partnership, either written or oral, that was an important factor
considered by the Partnership in reaching a decision as to the
accounting, auditing or financial reporting issue.

Further, during the Partnerships two most recent fiscal years or
subsequent interim period, the Partnership has not consulted PwC
on any matter that was the subject of a disagreement or a
reportable event.

About SPECTRA ENERGY PARTNERS, LP (NYSE:SEP)

Spectra Energy Partners, L.P., through its subsidiaries and equity affiliates, is engaged in the transmission, storage and gathering of natural gas, the transportation and storage of crude oil, and the transportation of natural gas liquids (NGLs). The Company’s segments include U.S. Transmission, Liquids and Other. The U.S. Transmission business primarily provides transmission, storage, and gathering of natural gas for customers in various regions of the northeastern and southeastern United States. The U.S. Transmission segment also processes natural gas on its Texas Eastern system. The Liquids business provides transportation and storage of crude oil for customers in central United States and Canada. The Company has over 15,000 miles of transmission and transportation pipelines, and the storage of natural gas in underground facilities with aggregate working gas storage capacity of approximately 170 billion cubic feet (Bcf) in the United States and Canada.

SPECTRA ENERGY PARTNERS, LP (NYSE:SEP) Recent Trading Information

SPECTRA ENERGY PARTNERS, LP (NYSE:SEP) closed its last trading session up +0.08 at 44.25 with 288,549 shares trading hands.