SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Dec 4, 2006

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: Dec. 4, 2006 · CIK: 0001086600 · Accession: 0000000000-06-059280

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

Dec. 4, 2006

Author

Brian Cantrell

Form

UPLOAD

Company

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)

Letter

ALLIANCE RESOURCE ____PARTNERS L.R Brian Cantrell SeniorVicePresident and ChiefFinancial Officer 918.295.7673 December 2005 MrBarryStem Senior Assistant ChiefAccountant United StatesSecurities andExchange Commission Division ofCorporation Finance 100StreetN.E Washington D.C20549-7010 RE Alliance Resource Partners L.P Form10-KFiledMarch152005 FileNo0-26823 DearMrStem Thisletter confirms myconversation withMsKimberly Calder onDecember 2005 acknowledging receiptofyourletterdatedNovember 172005inregard totheabove referenced matter During ourconversation indicated thatAlliance Resource Partners L.Pwould provide itsresponse nolaterthanFrdayDecember 162005 and MsCalder confirmed thatreceiptof theresponse bythatdatewasacceptable Please callmeat918.295.7673 ifyouhaveanyquestions Sincerely/4 Brian Cantrell SeniorVicePresident and ChiefFinancial Officer ccMsKimberly Calder ViaFacsimile 202.772.9220 U\Cantrell Bnan\Correspondence\2005\12-02-05 LtrtoBarryStemSECdoc 1717SouthBoulder Suite600TulsaOklahoma 74119 Box22027TulsaOklahoma 74121-2027 Fax918295-7357

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ALLIANCE RESOURCE
____PARTNERS L.R
Brian Cantrell
SeniorVicePresident and
ChiefFinancial Officer
918.295.7673
December 2005
MrBarryStem
Senior Assistant ChiefAccountant
United StatesSecurities andExchange Commission
Division ofCorporation Finance
100StreetN.E
Washington D.C20549-7010
RE Alliance Resource Partners L.P
Form10-KFiledMarch152005
FileNo0-26823
DearMrStem
Thisletter confirms myconversation withMsKimberly Calder onDecember 2005
acknowledging receiptofyourletterdatedNovember 172005inregard totheabove referenced
matter During ourconversation indicated thatAlliance Resource Partners L.Pwould provide
itsresponse nolaterthanFrdayDecember 162005 and MsCalder confirmed thatreceiptof
theresponse bythatdatewasacceptable
Please callmeat918.295.7673 ifyouhaveanyquestions
Sincerely/4
Brian Cantrell
SeniorVicePresident and
ChiefFinancial Officer
ccMsKimberly Calder
ViaFacsimile 202.772.9220
U\Cantrell Bnan\Correspondence\2005\12-02-05 LtrtoBarryStemSECdoc
1717SouthBoulder Suite600TulsaOklahoma 74119
Box22027TulsaOklahoma 74121-2027
Fax918295-7357

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