SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Mar 7, 2008

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: March 7, 2008 · CIK: 0001086600 · Accession: 0000000000-08-012062

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 29, 2008

Author

Chris White

Form

UPLOAD

Company

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 7010 February 29, 2008 Via U.S. Mail and Fax (918) 295-7361 Mr. Brian L. Cantrell Chief Financial Officer Alliance Resource Partners, L.P. 1717 South Boulder Avenue, Suite 400 Tulsa, OK 74119 Re: Alliance Resource Partners, L.P. Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 1, 2007 File No. 0-26823 Form 10-Q for the Period Ended September 30, 2007 Filed November 9, 2007

Dear Mr. Cantrell: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , /s/ Chris White C h r i s W h i t e Branch Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 7010
February 29, 2008
Via U.S. Mail and Fax (918) 295-7361

Mr. Brian L. Cantrell
Chief Financial Officer Alliance Resource Partners, L.P. 1717 South Boulder Avenue, Suite 400 Tulsa, OK 74119
 Re: Alliance Resource Partners, L.P.
  Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 1, 2007
  File No. 0-26823

  Form 10-Q for the Period Ended September 30, 2007
  Filed November 9, 2007

Dear Mr. Cantrell:   We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.             S i n c e r e l y ,                          /s/ Chris White                  C h r i s  W h i t e          Branch Chief Accountant

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