SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Feb 5, 2016
ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: Feb. 5, 2016 · CIK: 0001086600 · Accession: 0000000000-16-063934
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 February 5 , 2016 Via E -mail Mr. Brian L. Cantrell Senior Vice President and Chief Financial 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, 2014 Filed February 27, 2015 File 0 -26823
Dear Mr. Cantrell :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not asser t staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be ce rtain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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Mail Stop 3561
February 5 , 2016
Via E -mail
Mr. Brian L. Cantrell
Senior Vice President and Chief Financial 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, 2014
Filed February 27, 2015
File 0 -26823
Dear Mr. Cantrell :
We have completed our review of your filing. We remind you that our comments or changes
to disclosure in response to our comments do not foreclose the Commission from taking any action
with respect to the company or the filing and the company may not asser t staff comments as a
defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of
the disclosure in the filing to be ce rtain that the filings include the information the Securities
Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
Rufus Decker
Accounting Branch Chief
Office of Beverages, Apparel, and
Mining