SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Jul 17, 2009
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: July 17, 2009 · CIK: 0001171486 · Accession: 0000000000-09-037984
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION 100 F Street, N.E. WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 June 25, 2009 Via U.S. Mail and Facsimile Mr. Dwight L. Dunlap, Chief Financial Officer Natural Resource Partners L.P. 601 Jefferson Street, Suite 3600 Houston, Texas 77002 Re: Natural Resource Partners L.P. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 27, 2009 Form 10-Q for the Fiscal Quarter Ended March 31, 2009 Filed May 7, 2009 File No. 1-31564
Dear Mr. Dunlap: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
H. Roger Schwall Assistant Director
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
WASHINGTON, D.C. 20549-4628
DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
June 25, 2009 Via U.S. Mail and Facsimile
Mr. Dwight L. Dunlap, Chief Financial Officer Natural Resource Partners L.P. 601 Jefferson Street, Suite 3600 Houston, Texas 77002
Re: Natural Resource Partners L.P.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed February 27, 2009 Form 10-Q for the Fiscal Quarter Ended March 31, 2009 Filed May 7, 2009 File No. 1-31564
Dear Mr. Dunlap: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
H. Roger Schwall Assistant Director