SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Oct 30, 2017
ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: Oct. 30, 2017 · CIK: 0001086600 · Accession: 0000000000-17-038324
AI Filing Summary & Sentiment
Reasoning
Letter
October 30, 2017 Via E -mail Mr. Joseph W. Craft III Chief Executive 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, 2016 File No. 000 -26823
Dear Mr. Craft:
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Rufus Decker
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October 30, 2017 Via E -mail Mr. Joseph W. Craft III Chief Executive 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, 2016 File No. 000 -26823 Dear Mr. Craft: We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief Office of Beverages, Apparel and Mining