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The following is an excerpt from a S-1/A SEC Filing, filed by EAGLE ROCK ENERGY PARTNER ... on 8/23/2006.

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Summary of Risk Factors

An investment in our common units involves risks associated with our business, regulatory and legal matters, our limited partnership structure and the tax characteristics of our common units. The following list of risk factors is not exhaustive. Please read carefully these and other risks described under "Risk Factors."
Risks Related to Our Business

• We may not have sufficient cash from operations following the establishment of cash reserves and payment of fees and expenses, including cost reimbursements to our general partner, to enable us to make cash distributions to holders of our common units and subordinated units at the initial distribution rate under our cash distribution policy.

• The amount of cash we have available for distribution to holders of our common units and subordinated units depends primarily on our cash flow and not solely on profitability.

• The assumptions underlying the forecast of cash available for distributions we include in "Our Cash Distribution Policy and Restrictions on Distributions" are inherently uncertain and are subject to significant business, economic, financial, regulatory and competitive risks and uncertainties that could cause actual results to differ materially from those forecasted.

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• Because of the natural decline in production from existing wells, our success depends on our ability to obtain new sources of supplies of natural gas and natural gas liquids, which are dependent on certain factors beyond our control. Any decrease in supplies of natural gas or natural gas liquids could adversely affect our business and operating results.

• Natural gas, NGLs and other commodity prices are volatile, and a reduction in these prices could adversely affect our cash flow and our ability to make distributions to you.

• Our hedging activities may have a material adverse effect on our earnings, profitability, cash flows and financial condition.

• We typically do not obtain independent evaluations of natural gas reserves dedicated to our gathering and pipeline systems; therefore, volumes of natural gas on our systems in the future could be less than we anticipate.

• We depend on certain natural gas producer customers for a significant portion of our supply of natural gas. The loss of any of these customers could result in a decline in our volumes, revenues and cash available for distribution.

• We may not successfully balance our purchases and sales of natural gas, which would increase our exposure to commodity price risks.

• If third-party pipelines and other facilities interconnected to our systems become unavailable to transport or produce natural gas and NGLs, our revenues and cash available for distribution could be adversely affected.

• Our industry is highly competitive, and increased competitive pressure could adversely affect our business and operating results.

• A change in the jurisdictional characterization of some of our assets by federal, state or local regulatory agencies or a change in policy by those agencies may result in increased regulation of our assets, which may cause our revenues to decline and operating expenses to increase.

• We are subject to compliance with stringent environmental laws and regulations that may expose us to significant costs and liabilities.

• Our construction of new assets may not result in revenue increases and is subject to regulatory, environmental, political, legal and economic risks, which could adversely affect our results of operations and financial condition.

• If we do not make acquisitions on economically acceptable terms, our future growth will be limited.

• We do not own all of the land on which our pipelines and facilities are located, which could disrupt our operations.

• Our business involves many hazards and operational risks, some of which may not be fully covered by insurance. If a significant accident or event occurs that is not fully insured, our operations and financial results could be adversely affected.

• Our debt levels may limit our flexibility in obtaining additional financing and in pursuing other business opportunities.

• Restrictions in our amended and restated credit facility may limit our ability to make distributions to you and may limit our ability to capitalize on acquisitions and other business opportunities.

• Increases in interest rates, which have recently experienced record lows, could adversely impact our unit price and our ability to issue additional equity, to incur debt to make acquisitions or for other purposes or to make cash distributions at our intended levels.

• Due to our lack of industry and geographic diversification, adverse developments in our midstream operations or operating areas would reduce our ability to make distributions to our unitholders.

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• We are exposed to the credit risks of our key producer customers, and any material nonpayment or nonperformance by our key producer customers could reduce our ability to make distributions to our unitholders.

• Terrorist attacks, and the threat of terrorist attacks, have resulted in increased costs to our business. Continued hostilities in the Middle East or other sustained military campaigns may adversely impact our results of operations.

• If we fail to develop or maintain an effective system of internal controls, we may not be able to report our financial results accurately or prevent fraud.

Risks Inherent in an Investment in Us

• Eagle Rock Holdings, L.P. will own a 57.5% limited partner interest in us and will control our general partner, which has sole responsibility for conducting our business and managing our operations. Our general partner has conflicts of interest, which may permit it to favor its own interests to your detriment.

• The NGP Investors and their affiliates and certain private investors are not limited in their ability to compete with us, which could cause conflicts of interest and limit our ability to acquire additional assets or businesses which in turn could adversely affect our results of operations and cash available for distribution to our unitholders.

• Cost reimbursements due to our general partner and its affiliates for services provided, which will be determined by our general partner, will be substantial and will reduce our cash available for distribution to you.

• Our partnership agreement requires that we distribute all of our available cash, which could limit our ability to grow and make acquisitions.

• Our partnership agreement limits our general partner's fiduciary duties to holders of our common units and subordinated units.

• Our partnership agreement restricts the remedies available to holders of our common units and subordinated units for actions taken by our general partner that might otherwise constitute breaches of fiduciary duty.

• Holders of our common units have limited voting rights and are not entitled to elect our general partner or its directors.

• Even if holders of our common units are dissatisfied, they cannot initially remove our general partner without its consent.

• Our partnership agreement restricts the voting rights of unitholders owning 20% or more of our common units.

• Control of our general partner may be transferred to a third party without unitholder consent.

• You will experience immediate and substantial dilution of $16.38 in tangible net book value per common unit.

• We may issue additional units without your approval, which would dilute your existing ownership interests.

• Affiliates of our general partner, the NGP Investors and their affiliates, and the Private Investors may sell common units in the public markets, which sales could have an adverse impact on the trading price of the common units.

• Our general partner has a limited call right that may require you to sell your units at an undesirable time or price.

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• Your liability may not be limited if a court finds that unitholder action constitutes control of our business.

• Unitholders may have liability to repay distributions that were wrongfully distributed to them.

• There is no existing market for our common units, and a trading market that will provide you with adequate liquidity may not develop. The price of our common units may fluctuate significantly, and you could lose all or part of your investment.

• We will incur increased costs as a result of being a publicly traded partnership.

Tax Risks to Common Unitholders

• The tax efficiency of our partnership structure depends on our status as a partnership for federal income tax purposes, as well as our not being subject to a material amount of entity-level taxation by individual states. If the Internal Revenue Service (the "IRS") were to treat us as a corporation or if we become subject to a material amount of entity-level taxation for state tax purposes, it would reduce the amount of cash available for distribution to you.

• If the IRS contests the federal income tax positions we take, the market for our common units may be adversely impacted, and the cost of any IRS contest will reduce our cash available for distribution to you.

• You may be required to pay taxes on your share of our income even if you do not receive any cash distributions from us.

• Tax gain or loss on disposition of our common units could be more or less than expected.

• Tax-exempt entities and foreign persons face unique tax issues from owning common units that may result in adverse tax consequences to them.

• We will treat each purchaser of common units as having the same tax benefits without regard to the actual common units purchased. The IRS may challenge this treatment, which could adversely affect the value of the common units.

• The sale or exchange of 50% or more of our capital and profits interests during any twelve-month period will result in the termination of our partnership for federal income tax purposes.

• You will likely be subject to state and local taxes and return filing requirements in states where you do not live as a result of investing in our common units.

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Formation Transactions and Partnership Structure General
We are a Delaware limited partnership formed in May 2006 to own and operate the assets that have historically been owned and operated by Eagle Rock Holdings, L.P. and its subsidiaries. In 2002, certain members of our management team formed Eagle Rock Energy, Inc. to provide midstream services to natural gas producers. In connection with the acquisition of the Dry Trail plant in 2003, members of our management team and Natural Gas Partners formed Eagle Rock Holdings, L.P., the successor to Eagle Rock Energy, Inc., to own, operate, acquire and develop complementary midstream energy assets.
In March 2006, certain private investors, which we refer to as the March 2006 Private Investors, contributed $98.3 million to Eagle Rock Pipeline, L.P., which will become our operating partnership and which we refer to as Eagle Rock Pipeline, in exchange for 5,455,050 common units in Eagle Rock Pipeline.
In June 2006, we purchased all of the partnership interests in Midstream Gas Services, L.P., which we refer to as MGS, for approximately $4.7 million in cash and 1,125,416 common units in Eagle Rock Pipeline from a group of private investors, including Natural Gas Partners VII, L.P. We will issue up to 812,540 of our common units, which we refer to as the Deferred Common Units, to Natural Gas Partners VII, L.P., the primary equity owner of MGS, as a contingent earn-out payment if MGS achieves certain financial objectives for the year ending December 31, 2007. Prior to the acquisition, Natural Gas Partners VII, L.P. owned a 95% limited partnership interest in MGS and a 95% interest in its general partner, which owned a 1% general partner interest in MGS. We refer to the private investors who received common units in Eagle Rock Pipeline as partial consideration for the MGS acquisition as the June 2006 Private Investors. The March 2006 Private Investors and the June 2006 Private Investors are collectively referred to in this prospectus as the "Private Investors." Each of the Private Investors' common units in Eagle Rock Pipeline will be converted into common units in us upon consummation of this offering on approximately a 1-for-0.732 common unit basis. Because of the contingent nature of the earn-out provision, the information in this prospectus assumes that the Deferred Common Units are not issued.
Prior to the consummation of this offering, we anticipate entering into an amended and restated credit facility that we expect will provide for an aggregate of $500 million in borrowing capacity. At the closing of this offering:
• we will issue 12,500,000 common units to the public in this offering, representing a 29.2% limited partner interest in us;

• Eagle Rock Holdings, L.P. will own 3,634,224 common units and 20,951,772 subordinated units, totaling an aggregate 57.5% limited partner interest in us and all of the equity interests in our general partner, Eagle Rock Energy GP, L.P.;

• the Private Investors will own 4,817,548 common units, representing an 11.3% limited partner interest in us;

• Eagle Rock Energy GP, L.P. will own 855,174 general partner units representing an initial 2% general partner interest in us as well as the incentive distribution rights;

• we will own all of the ownership interests in Eagle Rock Pipeline, our operating partnership, and its operating subsidiaries, which will own and operate our assets;

• we will enter into a registration rights agreement with Eagle Rock Holdings, L.P.;

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• we will enter into an Omnibus Agreement with Eagle Rock Energy G&P, LLC, Eagle Rock Holdings, L.P. and our general partner that will address our reimbursement to Eagle Rock Energy G&P, LLC and Eagle Rock Holdings, L.P. for the payment of certain operating expenses and insurance coverage expenses incurred on our behalf and certain indemnification obligations of Eagle Rock Holdings, L.P. to us; and

• Eagle Rock Holdings, L.P. will pay $6.0 million to Natural Gas Partners as consideration for the termination of an advisory services, reimbursement and indemnification agreement between Natural Gas Partners and Eagle Rock Holdings, L.P.

The diagram on the following page depicts our organization and ownership after giving effect to the offering and the related formation transactions.

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Ownership of Eagle Rock Energy Partners, L.P.

Public Common Units 29.2 % Private Investors Common Units 11.3 % Eagle Rock Holdings, L.P. Common and Subordinated Units 57.5 % General Partner Interest 2.0 %

Total 100.0 %

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Management of Eagle Rock Energy Partners Eagle Rock Energy GP, L.P., our general partner, has sole responsibility for conducting our business and for managing our operations. Because our general partner is a limited partnership, its general partner, Eagle Rock Energy G&P, LLC, will conduct our business and operations, and the board of directors and executive officers of Eagle Rock Energy G&P, LLC will make decisions on our behalf. The senior executives who currently manage our business will continue to do so following the completion of this offering. Neither our general partner, nor any of its affiliates, will receive any management fee or other compensation in connection with the management of our business, but they will be entitled to reimbursement for all direct and indirect expenses they incur on our behalf.
Neither our general partner nor the board of directors of Eagle Rock Energy G&P, LLC will be elected by our unitholders. Unlike shareholders in a publicly traded corporation, our unitholders will not be entitled to elect the directors of Eagle Rock Energy G&P, LLC. Because of its ownership of a majority interest in Eagle Rock Holdings, L.P., Natural Gas Partners will have the right to elect all of the members of the board of directors of Eagle Rock Energy G&P, LLC at the closing of this offering. References herein to the officers or directors of our general partner refer to the officers and directors of Eagle Rock Energy G&P, LLC. In addition, certain references to our general partner refer to Eagle Rock Energy GP, L.P. and Eagle Rock Energy G&P, LLC, collectively.
As is common with publicly traded limited partnerships and in order to maximize operational flexibility, we will conduct our operations through subsidiaries. We will initially have one direct subsidiary, Eagle Rock Pipeline, L.P., a limited partnership that will conduct business through itself and its subsidiaries.
Natural Gas Partners, which will control our general partner, is headquartered in Irving, Texas. Founded in 1988, Natural Gas Partners is among the oldest of the private equity firms that specialize in the energy industry. Through its family of eight institutionally-backed investment funds, Natural Gas Partners has sponsored over 100 portfolio companies and has controlled invested capital and additional commitments totaling $2.9 billion. Principal Executive Offices and Internet Address Our principal executive offices are located at 14950 Heathrow Forest Parkway, Suite 111, Houston, Texas 77032 and our telephone number is
(832) 327-8000. Our website is located at www.eaglerockenergy.com. We expect to make our periodic reports and other information filed with or furnished to the Securities and Exchange Commission, which we refer to as the SEC, available, free of charge, through our website, as soon as reasonably practicable after those reports and other information are electronically filed with or furnished to the SEC. Information on our website or any other website is not incorporated by reference into this prospectus and does not constitute a part of this prospectus.
Our General Partner's Rights to Receive Distributions 2% General Partner Interest. Our general partner initially will be entitled to receive 2% of our quarterly cash distributions. The general partner's initial 2% interest in these distributions will be reduced if we issue additional units in the future and our general partner does not elect to contribute a proportionate amount of capital to us to maintain its initial 2% general partner interest. All references in this prospectus to the general partner's 2% general partner interest assumes that the general partner will elect to make these additional capital contributions in order to maintain its right to receive 2% of these cash distributions.
Incentive Distributions. In addition to its 2% general partner interest, our general partner holds the incentive distribution rights, which are non-voting limited partner interests that represent the right to receive an increasing percentage of quarterly distributions of available cash as higher target distribution levels of cash have been distributed to the unitholders. The following table shows how our available cash

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from operating surplus is allocated among our unitholders and the general partner as higher target distribution levels are met:

Marginal Percentage Interest in Distributions* Total Quarterly Distribution Per Unit General Partner Target Distribution Level Unitholders Interest

Minimum Quarterly Distribution $0.3625 98% 2% First Target Distribution up to $0.4169 98% 2% Second Target Distribution above $0.4169 up to $0.4531 85% 15% Third Target Distribution above $0.4531 up to $0.5438 75% 25% Thereafter above $0.5438 50% 50%

* Assuming there are no arrearages on common units and that our general partner maintains its 2% general partner interest and continues to own the incentive distribution rights.

For a more detailed description of the incentive distribution rights, please read "Provisions of Our Partnership Agreement Relating to Cash Distributions - General Partner Interest and Incentive Distribution Rights." Summary of Conflicts of Interest and Fiduciary Duties General. Eagle Rock Energy GP, L.P., our general partner, has a legal duty to manage us in a manner beneficial to holders of our common units and subordinated units. This legal duty originates in statutes and judicial decisions and is commonly referred to as a "fiduciary duty." The officers and directors of Eagle Rock Energy G&P, LLC also have fiduciary duties to manage Eagle Rock Energy G&P, LLC and our general partner in a manner beneficial to their owners. As a result of this relationship, conflicts of interest may arise in the future between us and holders of our common units and subordinated units, on the one hand, and our general partner and its affiliates on the other hand. For example, our general partner will be entitled to make determinations that affect our ability to make cash distributions, including determinations related to:
• the manner in which our business is operated;

• the level and amount of our borrowings;

• the amount, nature and timing of our capital expenditures;

• asset purchases and sales and other acquisitions and dispositions; and

• the amount of cash reserves necessary or appropriate to satisfy general, administrative and other expenses and debt service requirements, and otherwise provide for the proper conduct of our business.

These determinations will have an effect on the amount of cash distributions we make to the holders of common units, which in turn has an effect on whether our general partner receives incentive cash distributions as discussed above.

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Partnership Agreement Modifications to Fiduciary Duties. Our partnership agreement limits the liability and reduces the fiduciary duties of our general partner to holders of our common units and subordinated units. Our partnership agreement also restricts the remedies available to holders of our common units and subordinated units for actions that might otherwise constitute a breach of our general partner's fiduciary duties owed to holders of our common units and subordinated units. By purchasing a common unit, the purchaser agrees to be bound by the terms of our partnership agreement and, pursuant to the terms of our partnership agreement, each holder of common units consents to various actions contemplated in the partnership agreement and conflicts of interest that might otherwise be considered a breach of fiduciary or other duties under applicable state law.
Our general partner's affiliates may engage in competition with us. Our partnership agreement provides that our general partner will be restricted from engaging in any business activities other than those incidental to its ownership of interests in us. Except as provided in our partnership agreement, Eagle Rock Holdings, L.P. and the NGP Investors are not prohibited from engaging in, and are not required to offer us the opportunity to engage in, other businesses or activities, including those that might be in direct competition with us.
For a more detailed description of the conflicts of interest and fiduciary duties of our general partner, please read "Conflicts of Interest and Fiduciary Duties."

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