<SEC-DOCUMENT>0000950123-11-056982.txt : 20110606
<SEC-HEADER>0000950123-11-056982.hdr.sgml : 20110606
<ACCEPTANCE-DATETIME>20110606171353
ACCESSION NUMBER:		0000950123-11-056982
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20110606
FILED AS OF DATE:		20110606
DATE AS OF CHANGE:		20110606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Teekay LNG Partners L.P.
		CENTRAL INDEX KEY:			0001308106
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			1T
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32479
		FILM NUMBER:		11895988

	BUSINESS ADDRESS:	
		STREET 1:		4TH FLOOR, BELVEDERE BUILDING
		STREET 2:		69 PITTS BAY ROAD
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 08
		BUSINESS PHONE:		(441) 298-2530

	MAIL ADDRESS:	
		STREET 1:		SUITE NO. 1778, PAR-LA-VILLE ROAD
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 11
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>c18410e6vk.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
<TITLE>Form 6-K</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 10pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B><DIV align="center"><DIV style="FONT-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 10pt"><B>FORM 6-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 10pt"><B>Report of Foreign Private Issuer</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 10pt"><B>Pursuant to Rule&nbsp;13a-16 or 15d-16 of<BR>
the Securities Exchange Act of 1934</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Date of report: June&nbsp;6, 2011</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>
Commission file number 1- 32479</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 10pt"><B>TEEKAY LNG PARTNERS L.P.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">
(Exact name of Registrant as specified in its charter)</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">4<SUP style="FONT-size: 85%; vertical-align: text-top">th</SUP> Floor, Belvedere Building<BR>
69 Pitts Bay Road<BR>
Hamilton, HM 08 Bermuda<BR>
(Address of principal executive office)
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark whether the registrant files or will file annual reports under cover
Form 20-F or Form 40-F.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Form&nbsp;20-F <FONT style="font-family: Wingdings">&#254;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form&nbsp;40- F <FONT style="font-family: Wingdings">&#111;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted
by Regulation&nbsp;S-T Rule&nbsp;101(b)(1).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Yes <FONT style="font-family: Wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted
by Regulation&nbsp;S-T Rule&nbsp;101(b)(7).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Yes <FONT style="font-family: Wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>




<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Item&nbsp;I &#151; Information Contained in this Form&nbsp;6-K Report</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Dismissal of previous independent registered public accounting firm:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">As a result of a competitive request for proposal process undertaken by the Audit Committee
(the &#147;<U>Audit Committee</U>&#148;) of the Board of Directors of Teekay GP L.L.C. (the &#147;<U>Company</U>
&#148;), on behalf of the Company as the general partner of Teekay LNG Partners L.P. (the
&#147;<U>Partnership</U>&#148;), the Audit Committee determined to dismiss Ernst &#038; Young LLP (&#147;<U>E&#038;Y</U>&#148;)
as the Partnership&#146;s independent registered public accounting firm. The decision to change the
Partnership&#146;s independent registered accounting firm was made by the Audit Committee on June&nbsp;1,
2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The reports of E&#038;Y on the consolidated financial statements of the Partnership as of and for
the fiscal years ended December&nbsp;31, 2009 and 2010 did not
contain an adverse opinion or a disclaimer
of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting
principle.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">During
the fiscal years ended December&nbsp;31, 2009 and 2010 and the
subsequent interim period through
June&nbsp;1, 2011, there were no disagreements with E&#038;Y on any
matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements if
not resolved to the satisfaction of E&#038;Y would have caused
E&#038;Y to make reference thereto in their reports on the financial statements of the Partnership for such fiscal years.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">During the fiscal years ended December&nbsp;31, 2009 and 2010 and the subsequent interim period
through June&nbsp;1, 2011, there were no &#147;reportable events&#148; (as defined in SEC Regulation&nbsp;S-K Item
304(a)(1)(v)).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Engagement of new independent registered public accounting firm:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">On June&nbsp;1, 2011, the Audit Committee engaged KPMG LLP (&#147;<U>KPMG</U>&#148;) to serve as the
Partnership&#146;s independent registered accounting firm for the Partnership&#146;s fiscal year ending
December&nbsp;31, 2011. The decision to change the Partnership&#146;s independent registered accounting firm
was the result of a competitive request for proposal process undertaken by the Audit Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">During the fiscal years ended December&nbsp;31, 2009 and 2010 and the subsequent period through
June&nbsp;1, 2011, none of the Company, the Partnership, or anyone on the Partnership&#146;s behalf consulted
with KPMG regarding either:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(a)&nbsp;the application of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Partnership&#146;s financial
statements, and no written report or oral advice of KPMG was provided to the Company, as the
general partner for the Partnership, or to the Partnership, that KPMG concluded was an important
factor considered by the Company or the Partnership in reaching a decision as to the accounting,
auditing or financial reporting issue (except that during the years ended December&nbsp;31, 2009 and
2010 and as part of the Company&#146;s process of consultation on complex accounting issues related to
the Partnership, the Partnership consulted with KPMG on issues arising in its analysis prior to
reaching conclusions on accounting issues related to: (1)&nbsp;the adoption of Accounting Standards
Update No.&nbsp;2009-17<I>, Improvements to Financial Reporting by Enterprises Involved with Variable
Interest Entities</I>; (2)&nbsp;the adoption of Statement of Accounting Standards No.&nbsp;160, <I>Noncontrolling
Interests in Consolidated Financial Statements an amendment of ARB No.&nbsp;51</I>; (3)&nbsp;the adoption of the
Emerging Issues Task Force Issue No 07-04, <I>Application of the Two-Class&nbsp;Method under FASB Statement
No.&nbsp;128 to Master Limited Partnerships</I>; (4)&nbsp;the evaluation of how the Partnership should account
for its interests in certain entities, including whether the entities were variable interest
entities and if so, whether the Partnership was the primary beneficiary of the entities; and (5)
the identification of differences between International Financial Reporting Standards and U.S.
Generally Accepted Accounting Principles for one of the Partnership&#146;s joint ventures); or
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(b)&nbsp;any matter that was either the subject of a &#147;disagreement&#148; (as defined in SEC Regulation
S-K Item&nbsp;304(a)(1)(iv) and the related instructions), or a &#147;reportable event&#148; (as defined in Item
304(a)(1)(v) of SEC Regulation&nbsp;S-K).
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->-2-<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Letter of Ernst &#038; Young LLP:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Partnership provided E&#038;Y with a copy of this Report on Form 6-K, and requested that E&#038;Y
furnish the Partnership with a letter addressed to the Securities and Exchange Commission
(&#147;<U>SEC</U>&#148;) stating whether E&#038;Y agrees with the disclosure contained in this Report on Form 6-K
or, if not, stating the respects in which it does not agree. The Partnership has received the
requested letter from E&#038;Y and a copy of E&#038;Y&#146;s letter is filed as Exhibit&nbsp;16.1 to this Report on
Form 6-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Letter of KPMG LLP:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Partnership provided KPMG with a copy of this Report on Form 6-K, and requested that KPMG
furnish the Partnership with a letter addressed to the SEC stating whether KPMG agrees with the
disclosure contained in this Report on Form 6-K or, if not, stating the respects in which it does
not agree. The Partnership has received the requested letter from KPMG and a copy of KPMG&#146;s letter
is filed as Exhibit&nbsp;16.2 to this Report on Form 6-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Item&nbsp;2 &#151; Exhibits</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The following exhibits are filed as part of this Report:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter of Ernst &#038; Young LLP, dated June&nbsp;6, 2011, regarding change in independent registered
public accounting firm.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter of KPMG LLP, dated June&nbsp;6, 2011, regarding change in independent registered public
accounting firm.</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->-3-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="45%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">TEEKAY LNG PARTNERS L.P.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Teekay GP L.L.C., its general partner</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date: June&nbsp;6, 2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Peter Evensen
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Peter Evensen
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" nowrap>Chief Executive Officer and Chief Financial Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(Principal Financial and Accounting Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->-4-<!-- /Folio -->
</DIV>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>c18410exv16w1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 16.1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><B>Exhibit&nbsp;16.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">&#091;ERNST &#038; YOUNG LLP LETTERHEAD&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">June&nbsp;6, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-7561

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">We have read Item&nbsp;1 of Form 6-K dated June&nbsp;6, 2011, of Teekay LNG Partners L.P. and are in
agreement with the statements contained in the sections entitled &#147;Dismissal of previous independent
registered public accounting firm&#148; and &#147;Letter of Ernst &#038; Young LLP.&#148; We have no basis on which to
agree or disagree with other statements of the registrant contained therein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Yours truly,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">/s/ <FONT style="FONT-variant: SMALL-CAPS">Ernst &#038; Young LLP</FONT><BR>
Chartered Accountants

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Vancouver, Canada
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DOCUMENT>
<TYPE>EX-16.2
<SEQUENCE>3
<FILENAME>c18410exv16w2.htm
<DESCRIPTION>EXHIBIT 16.2
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 16.2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">




<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><B>Exhibit&nbsp;16.2</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">&#091;KPMG LLP LETTERHEAD&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">June&nbsp;6, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-7561

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">On June&nbsp;1, 2011, we were selected to be Teekay LNG Partners L.P.&#146;s independent auditors by its
Audit Committee. We have read Item&nbsp;1 of Teekay LNG Partners L.P.&#146;s Form 6-K dated June&nbsp;6, 2011 and
we agree with the statements made in the sections entitled &#147;Engagement of new independent
registered public accounting firm&#148; and &#147;Letter of KPMG LLP.&#148; We have no basis upon which to agree or disagree with the statements
made in the other paragraphs.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Yours truly,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">/s/ <FONT style="FONT-variant: SMALL-CAPS">KPMG LLP</FONT><BR>
Chartered Accountants

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Vancouver, Canada
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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