SEC Company Response from ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Jan 22, 2016
ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: Jan. 22, 2016 · CIK: 0001086600 · Accession: 0001104659-16-091028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26823
Referenced dates: January 13, 2016
Letter
ALLIANCE RESOURCE PARTNERS, L.P.
1717 SOUTH BOULDER AVENUE, SUITE 400
TULSA, OKLAHOMA 74119
January 22, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Tia L. Jenkins
Re: Alliance Resource Partners, L.P.
Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 000-26823
Ladies and Gentlemen:
Alliance Resource Partners, L.P. (the “Partnership,” “we” or “our”) acknowledges receipt of the letter dated January 13, 2016, containing comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Partnership’s Form 10-K for the Fiscal Year Ended December 31, 2014, File No. 000-26823, filed with the Commission on February 27, 2015 (the “Comment Letter”).
The Comment Letter requests that we respond to the Staff’s comments within 10 business days or to advise the Staff promptly when we will provide the Staff with our responses. We respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter no later than February 12, 2016.
If you have any questions regarding the foregoing response, please contact the undersigned at (918) 295-7600.
Very truly yours,
ALLIANCE RESOURCE PARTNERS, L.P.
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CORRESP 1 filename1.htm ALLIANCE RESOURCE PARTNERS, L.P. 1717 SOUTH BOULDER AVENUE, SUITE 400 TULSA, OKLAHOMA 74119 January 22, 2016 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3561 Attn: Tia L. Jenkins Re: Alliance Resource Partners, L.P. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 000-26823 Ladies and Gentlemen: Alliance Resource Partners, L.P. (the “Partnership,” “we” or “our”) acknowledges receipt of the letter dated January 13, 2016, containing comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Partnership’s Form 10-K for the Fiscal Year Ended December 31, 2014, File No. 000-26823, filed with the Commission on February 27, 2015 (the “Comment Letter”). The Comment Letter requests that we respond to the Staff’s comments within 10 business days or to advise the Staff promptly when we will provide the Staff with our responses. We respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter no later than February 12, 2016. If you have any questions regarding the foregoing response, please contact the undersigned at (918) 295-7600. Very truly yours, ALLIANCE RESOURCE PARTNERS, L.P. By: Alliance Resource Management GP, LLC, its managing general partner By: /s/ Brian L. Cantrell Name: Brian L. Cantrell Title: Senior Vice President and Chief Financial Officer cc: Stephen M. Gill Vinson & Elkins L.L.P.