SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Nov 7, 2013

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: Nov. 7, 2013 · CIK: 0001171486 · Accession: 0000000000-13-061423

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AI Filing Summary & Sentiment

Date

November 7, 2013

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)

Letter

November 7, 2013 Via E -mail Mr. Dwight L. Dunlap Chief Financial Officer Natural Resource Partners L.P. 601 Jefferson Street Suite 3600 Houston, TX 77002

Re: Natural Resource Partners L.P. Form 10 -K for the Year Ended December 31, 2012 Filed February 28, 2013 File No. 001 -31465

Dear Mr. Dunlap :

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require .

Sincerely,
/s/Tia L. Jenkins

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November 7, 2013

Via E -mail
Mr. Dwight L.  Dunlap
Chief Financial Officer
Natural Resource Partners L.P.
601 Jefferson Street
Suite 3600
Houston, TX 77002

 Re: Natural Resource Partners L.P.
  Form 10 -K for the Year Ended December 31, 2012
  Filed February 28, 2013
  File No. 001 -31465

Dear Mr. Dunlap :

We have completed our review of your filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
feder al securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable r ules require .

        Sincerely,

        /s/Tia L. Jenkins

        Tia L. Jenkins
        Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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