SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Nov 28, 2014
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: Nov. 28, 2014 · CIK: 0001171486 · Accession: 0000000000-14-060817
AI Filing Summary & Sentiment
Letter
November 28, 2014 Via E -mail Corbin J. Robertson, J r. Chief Executive Officer Natural Resource Partners, L.P. 601 Jefferson, Suite 3600 Houston, TX 77002
Re: Natural Resource Partners L.P. Form 10-K for the Year Ended December 31, 2013 Filed February 28, 2014 File No. 001 -31465
Dear Mr. Robertson :
We have completed our review of your filing . 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 federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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November 28, 2014 Via E -mail Corbin J. Robertson, J r. Chief Executive Officer Natural Resource Partners, L.P. 601 Jefferson, Suite 3600 Houston, TX 77002 Re: Natural Resource Partners L.P. Form 10-K for the Year Ended December 31, 2013 Filed February 28, 2014 File No. 001 -31465 Dear Mr. Robertson : We have completed our review of your filing . 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 federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining