SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Apr 3, 2018

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: April 3, 2018 · CIK: 0001086600 · Accession: 0000000000-18-010050

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File numbers found in text: 333-224021

Date

April 3, 2018

Author

/s/ Brigitte Lippmann (for)

Form

UPLOAD

Company

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)

Letter

Mail Stop 3561 April 3, 2018 Via E -mail R. Eberley Davis , Esq. Senior Vice President, General Counsel and Secretary Alliance Resource Partners, L.P. 1717 South Boulder Avenue, Suite 400 Tulsa, Oklahoma 74119

Re: Alliance Resource Partners, L.P. Registration Statement on Form S-4 Filed March 29, 2018 File No. 333-224021

Dear Mr. Davis :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absenc e of action by the staff.

Please contact Ronald E. Alper at (202) 551 -3329 with any questions.

Sincerely,
/s/ Brigitte Lippmann (for)

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Mail Stop 3561

April 3, 2018

Via E -mail
R. Eberley Davis , Esq.
Senior Vice President, General Counsel
  and Secretary
Alliance Resource Partners, L.P.
1717 South Boulder Avenue, Suite  400
Tulsa, Oklahoma 74119

Re: Alliance Resource Partners, L.P.
  Registration Statement on Form S-4
Filed  March 29, 2018
  File No.  333-224021

Dear Mr. Davis :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absenc e of action by the staff.

Please  contact Ronald E. Alper  at (202) 551 -3329  with any questions.

Sincerely,

 /s/ Brigitte Lippmann (for)

 John Reynolds
Assistant Director
Office of Beverages, Apparel and
Mining

cc:  David P. Oelman, Esq.
       Vinson & Elkins L.L.P.

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