Viking Gas Transmission Company

First Revised Volume No. 1

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Effective Date: 10/14/2005, Docket: RP05-670-000, Status: Effective

Sixth Revised Sheet No. 7 Sixth Revised Sheet No. 7 : Effective

Superseding: Fifth Revised Sheet No. 7

STATEMENT OF NEGOTIATED RATES

Rate Negotiated Point(s) of Point(s) of

Shipper Schedule Rate Quantity Receipt Delivery

------------------- -------- ----------- -------- ----------- --------------

Wisconsin Public FT-A See 30,492 TCPL-Emerson ANR-Marshfield

Service Corporation Description Dth/Day

Below

Through October 31, 2010, Company shall charge WPSC Company's applicable Maximum Rates

pursuant to Rate Schedule FT-A or any successor rate schedule. Provided however, that if

either Company's Maximum Rate under Rate Schedule FT-A or the applicable Maximum Rate for

the successor rate as averaged on an annual basis (November through October of each year

which period is hereinafter referred to as "Year") and calculated on a 100 percent load

factor basis exceeds a 100 percent load factor discounted rate of $0.1546/Dth ("100 percent

Load Factor Discounted Rate"), WPSC shall be entitled to receive service as averaged on an

annual basis and calculated on a 100 percent load factor basis at the 100 percent Load

Factor Discounted Rate. It is understood that the rates charged, as calculated on a

100 percent load factor basis, may exceed $0.1546/Dth for certain months of the Year,

though the rates charged, as calculated on a 100 percent load factor basis, shall not as

averaged on an annual basis (November through October) exceed $0.1546/Dth. Notwithstanding

the foregoing, Company shall not invoice WPSC based on 100 percent load factor rates in

excess of $0.1546/Dth for service provided in any month during a Year unless either

(i) changes during prior months of that Year, on an average basis, were based on

100 percent load factor rates less than $0.1546/Dth or (ii) in good faith, Company

anticipates future billings during the applicable Year at 100 percent load factor rates

that are less than $0.1546/Dth.

The 100 percent Load Factor Discounted Rate shall be comprised of a demand component(s), a

commodity component(s) and any "Inclusive Surcharges" as defined below. Company shall have

the exclusive right to determine and adjust at its sole discretion, the demand and

commodity component(s) discounts of the 100 percent Load Factor Discounted Rate provided

that at no time will the demand or commodity components of the 100 percent Load Factor

Discounted Rate be more than the Maximum Rate or less than the Minimum Rate in effect under

Company's FERC Gas Tariff for Rate Schedule FT-A or any successor rate schedule, and

discounts as to the commodity component(s) are applied evenly (to the extent possible

considering tariff minimum rate limitations) to all commodity charges for all periods of a

Year.

Exclusive Surcharges are not a component of the 100 percent Load Factor Discounted Rate.

WPSC shall pay surcharges that are not Inclusive Surcharges only if they are Exclusive

Surcharges as hereafter defined. An "Inclusive Surcharge" is any surcharge associated with

Company's cost of providing the transportation service pursuant to this Letter Agreement

and the underlying Firm Transportation Agreement.

An "Exclusive Surcharge" shall be defined as a surcharge mandated by the Federal Energy

Regulatory Commission ("FERC") or its successor or other regulatory body to be recovered

from WPSC and similarly situated Shippers on a uniform basis applied to all interstate

natural gas pipelines and, if the surcharge is associated with the recovery of costs

incurred by Company, such costs must not be costs incurred by Company on a continuing basis

prior to the date of this Letter Agreement. For example, the ACA charge is an Exclusive

Surcharge.