SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Jan 20, 2010

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: Jan. 20, 2010 · CIK: 0001086600 · Accession: 0000000000-10-003575

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File numbers found in text: 000-26823

Referenced dates: December 21, 2009

Date

January 20, 2010

Author

H. Roger Schwall

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ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE January 20, 2010 Mr. Brian L. Cantrell Senior Vice President and 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, 2008 Filed March 2, 2009 Response Letter Dated December 21, 2009 File No. 000-26823

Dear Mr. Cantrell: We have completed our review of your Form 10-K and related filings, and have no further comments at this time. S i n c e r e l y , H. Roger Schwall Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE
        January 20, 2010

Mr. Brian L. Cantrell
Senior Vice President and 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, 2008
Filed March 2, 2009 Response Letter Dated December 21, 2009
  File No. 000-26823

Dear Mr. Cantrell:   We have completed our review of your Form 10-K and related filings, and have no further comments at this time.          S i n c e r e l y ,
H. Roger Schwall Assistant Director

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