SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Apr 12, 2017
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: April 12, 2017 · CIK: 0001171486 · Accession: 0000000000-17-012595
AI Filing Summary & Sentiment
File numbers found in text: 333-217210
Letter
Mail Stop 3561 April 12, 2017 Kathryn S. Wilson General Counsel GP Natural Resource Partners LLC 1201 Louisiana Street, 34th Floor Houston, Texas 77002
Re: Natural Resource Partners LP Registration Statement on Form S-4 Filed April 7, 2017 File No. 333-217210
Dear Ms. Wilson :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Ronald E. Alper at (202) 551 -3329 with any questions.
Sincerely,
/s/ Brigitte Lippmann (for)
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Mail Stop 3561
April 12, 2017
Kathryn S. Wilson
General Counsel
GP Natural Resource Partners LLC
1201 Louisiana Street, 34th Floor
Houston, Texas 77002
Re: Natural Resource Partners LP
Registration Statement on Form S-4
Filed April 7, 2017
File No. 333-217210
Dear Ms. Wilson :
This is to advise you that we have not reviewed and will not review your registration
statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Ronald E. Alper at (202) 551 -3329 with any questions.
Sincerely,
/s/ Brigitte Lippmann (for)
John Reynolds
Assistant Director
Office of Beverages, Apparel and
Mining
cc: E. Ramey Layne, Esq.
Vinson & Elkins L.L.P.