SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Jul 26, 2023

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: July 26, 2023 · CIK: 0001086600 · Accession: 0000000000-23-007970

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File numbers found in text: 000-26823

Date

July 26, 2023

Author

Cary Marshall

Form

UPLOAD

Company

ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)

Letter

United States securities and exchange commission logo July 26, 2023 Cary Marshall Chief Financial Officer Alliance Resource Partners LP 1717 South Boulder Avenue, Suite 400 Tulsa, Oklahoma 74119 Re:Alliance Resource Partners LP Form 10-K for the Fiscal Year ended December 31, 2022 Filed February 24, 2023 File No. 000-26823 Dear Cary Marshall: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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United States securities and exchange commission logo
July 26, 2023
Cary Marshall
Chief Financial Officer
Alliance Resource Partners LP
1717 South Boulder Avenue, Suite 400
Tulsa, Oklahoma 74119
Re:Alliance Resource Partners LP
Form 10-K for the Fiscal Year ended December 31, 2022
Filed February 24, 2023
File No. 000-26823
Dear Cary Marshall:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

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