SEC Comment Letter for ALLIANCE RESOURCE PARTNERS LP (ARLP) — Nov 21, 2025

ALLIANCE RESOURCE PARTNERS LP
Date: Nov. 21, 2025 · CIK: 0001086600 · Accession: 0000000000-25-010923

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File numbers found in text: 000-26823

Date

November 21, 2025

Author

Cary Marshall

Form

UPLOAD

Company

ALLIANCE RESOURCE PARTNERS LP

Letter

November 21, 2025 Cary Marshall Chief Financial Officer Alliance Resource Partners LP 1717 South Boulder Avenue Suite 400 Tulsa, OK 74119 Re:Alliance Resource Partners LP Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 27, 2025 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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November 21, 2025
Cary Marshall
Chief Financial Officer
Alliance Resource Partners LP
1717 South Boulder Avenue
Suite 400
Tulsa, OK 74119
Re:Alliance Resource Partners LP
Form 10-K for the Fiscal Year ended December 31, 2024
Filed February 27, 2025
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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