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SPECTRA ENERGY PARTNERS, LP filed this Form 8-K on 2/21/2018
Partners, LP, a Delaware limited partnership (the “Partnership”), is filing this Current Report on Form 8-K in order
to (a) file Exhibit 99.1 hereto to replace in its entirety the section under the heading “Material United States Federal
Income Tax Consequences” that appears in the prospectus supplement filed with the Securities and Exchange Commission on December
8, 2015 to provide updated disclosure regarding the material tax considerations associated with the Partnership’s operations
and the purchase, ownership and disposition of the Partnership’s common units and (b) provide the legal opinion of Vinson
& Elkins L.L.P. relating to certain tax matters, a copy of which is filed as Exhibit 8.1 hereto.
Statements and Exhibits.