SEC Company Response from ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP) — Apr 24, 2018
ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: April 24, 2018 · CIK: 0001086600 · Accession: 0001104659-18-026189
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-224021
Letter
ALLIANCE RESOURCE PARTNERS, L.P.
1717 South Boulder Avenue, Suite 400
Tulsa, Oklahoma 74119
April 24, 2018
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Beverages, Apparel and Mining
100 F. Street, N.E.
Washington, D.C. 20549
Attn: John Reynolds
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (File No. 333-224021) of Alliance Resource Partners, L.P. (the “Registrant”)
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and on behalf of the Registrant, we hereby request that the effectiveness of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become effective on April 26, 2018 at 2:00 p.m., Eastern Time, or as soon thereafter as practicable.
Please call David P. Oelman of Vinson & Elkins L.L.P., the Registrant’s outside counsel, at (713) 758-3708 with any questions regarding this request for acceleration.
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 April 24, 2018 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Beverages, Apparel and Mining 100 F. Street, N.E. Washington, D.C. 20549 Attn: John Reynolds Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (File No. 333-224021) of Alliance Resource Partners, L.P. (the “Registrant”) Ladies and Gentleman: Pursuant to Rule 461 under the Securities Act of 1933, as amended, and on behalf of the Registrant, we hereby request that the effectiveness of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become effective on April 26, 2018 at 2:00 p.m., Eastern Time, or as soon thereafter as practicable. Please call David P. Oelman of Vinson & Elkins L.L.P., the Registrant’s outside counsel, at (713) 758-3708 with any questions regarding this request for acceleration. Very truly yours, Alliance Resource Partners, L.P. By: /s/ R. Eberley Davis Name: R. Eberley Davis Title: Senior Vice President, General Counsel and Secretary