Correspondence 0001558370-23-011744 from ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600) (ARLP)
ALLIANCE RESOURCE PARTNERS LP (ARLP) (CIK 0001086600)
Date: July 7, 2023 · CIK: 0001086600 · Accession: 0001558370-23-011744
AI Filing Summary & Sentiment
File numbers found in text: 000-26823
Referenced dates: July 5, 2023
Letter
July 7, 2023
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Karl Hiller
Branch Chief
Office of Energy & Transportation
Re:
Alliance Resource Partners, L.P.
Form 10-K for the Year Ended December 31, 2022
Filed February 24, 2023
File No. 000-26823
Ladies and Gentlemen:
Alliance Resource Partners, L.P. (the “Partnership,” “we” or “our”) acknowledges receipt of the letter dated July 5, 2023, 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, 2022, File No. 000-26823, filed with the Commission on February 24, 2023 (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 will be working with our third-party consultants with respect to your comments on our technical report summary. We would expect to file a formal response on or before August 16, 2023 assuming we do not encounter issues which would require materially more time than that to complete. If we have any questions while we are preparing our responses, we may request a call with the Staff for clarification purposes.
Please direct any questions or comments regarding the foregoing to the undersigned or to our counsel at Vinson & Elkins L.L.P., David Oelman at (713)758-3708.
Very truly yours,
Alliance Resource Partners, L.P.
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CORRESP 1 filename1.htm July 7, 2023 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Karl Hiller Branch Chief Office of Energy & Transportation Re: Alliance Resource Partners, L.P. Form 10-K for the Year Ended December 31, 2022 Filed February 24, 2023 File No. 000-26823 Ladies and Gentlemen: Alliance Resource Partners, L.P. (the “Partnership,” “we” or “our”) acknowledges receipt of the letter dated July 5, 2023, 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, 2022, File No. 000-26823, filed with the Commission on February 24, 2023 (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 will be working with our third-party consultants with respect to your comments on our technical report summary. We would expect to file a formal response on or before August 16, 2023 assuming we do not encounter issues which would require materially more time than that to complete. If we have any questions while we are preparing our responses, we may request a call with the Staff for clarification purposes. Please direct any questions or comments regarding the foregoing to the undersigned or to our counsel at Vinson & Elkins L.L.P., David Oelman at (713)758-3708. Very truly yours, Alliance Resource Partners, L.P. By: /s/ Cary P. Marshall Cary P. Marshall Sr. Vice President and Chief Financial Officer Cc: Eb Davis Alliance Resource Partners, L.P. David Palmer Oelman Vinson & Elkins L.L.P. 1