SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Jan 3, 2011

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: Jan. 3, 2011 · CIK: 0001171486 · Accession: 0000000000-11-000073

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AI Filing Summary & Sentiment

File numbers found in text: 001-31465

Referenced dates: December 22, 2010

Date

January 3, 2011

Author

Ethan Horowitz

Form

UPLOAD

Company

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)

Letter

January 3, 2011

Mr. Dwight L. Dunlap Chief Financial Officer and Treasurer Natural Resource Partners L.P. 601 Jefferson, Suite 3600 Houston, Texas 77002 Re: Natural Resource Partners L.P. Form 10-K/A for Fiscal Year Ended December 31, 2009 Filed March 3, 2010 Form 10-Q for Fiscal Quarter Ended September 30, 2010 Filed November 5, 2010 Response Letter Dated December 22, 2010 File No. 001-31465 Dear Mr. Dunlap: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

Ethan Horowitz Branch Chief

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January 3, 2011

Mr. Dwight L. Dunlap Chief Financial Officer and Treasurer Natural Resource Partners L.P. 601 Jefferson, Suite 3600 Houston, Texas  77002
Re: Natural Resource Partners L.P.
  Form 10-K/A for Fiscal Year Ended December 31, 2009
Filed March 3, 2010
  Form 10-Q for Fiscal Quarter Ended September 30, 2010
Filed November 5, 2010
  Response Letter Dated December 22, 2010
File No. 001-31465
 Dear Mr. Dunlap:
We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Ethan Horowitz
Branch Chief

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