SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Jan 31, 2012

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: Jan. 31, 2012 · CIK: 0001086600 · Accession: 0000000000-12-005200

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File numbers found in text: 000-26823

Date

January 31, 2012

Author

Pamela Howell

Form

UPLOAD

Company

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)

Letter

January 31, 2012 Via E-mail Joseph W. Craft III President and Chief Executive Officer Alliance Resource Partners, L.P. 1717 South Boulder Avenue, Suite 400 Tulsa, Oklahoma 74119 Re: Alliance Resource Partners, L.P. Form 10-K for the year ended December 31, 2010 Filed February 28, 2011 File No. 000-26823

Dear Mr. Craft:

We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. S i n c e r e l y ,

/s/ Pamela Howell for John Reynolds A s s i s t a n t D i r e c t o r cc (via e-mail): David Oelman Vinson & Elkins LLP

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January 31, 2012
 Via E-mail

Joseph W. Craft III President and Chief Executive Officer  Alliance Resource Partners, L.P. 1717 South Boulder Avenue, Suite 400 Tulsa, Oklahoma 74119
 Re: Alliance Resource Partners, L.P.
  Form 10-K for the year ended December 31, 2010   Filed February 28, 2011
File No. 000-26823

Dear Mr. Craft:

We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not fore close the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
        S i n c e r e l y ,

/s/ Pamela Howell
for
        John Reynolds         A s s i s t a n t  D i r e c t o r   cc (via e-mail): David Oelman    Vinson & Elkins LLP

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