SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Jun 14, 2019
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: June 14, 2019 · CIK: 0001171486 · Accession: 0000000000-19-009884
AI Filing Summary & Sentiment
File numbers found in text: 001-31465
Letter
June 14, 2019 Christopher J. Zolas Chief Financial Officer Natural Resource Partners L.P. 1201 Louisiana St. Suite 3400 Houston, TX 77002 Re:Natural Resource Parnters L.P. Form 10-K for the Year Ended December 31, 2018 Form 10-Q for the Fiscal Quarter Ended March 31, 2019 Filed May 8, 2019 File No. 001-31465 Dear Mr. Zolas: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-Q for the Fiscal Quarter Ended March 31, 2019 Item 4. Controls and Procedures Evaluation of Disclosure Controls and Procedures, page 35 1.Please revise to disclose the conclusion of your principal executive and principal financial officer regarding the effectiveness of your disclosure controls and procedures as of the period covered by the report. Refer to Rule 307 of Regulation S-K.
FirstName LastNameChristopher J. Zolas Comapany NameNatural Resource Partners L.P. June 14, 2019 Page 2 FirstName LastName Christopher J. Zolas Natural Resource Partners L.P. June 14, 2019 Page 2
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. You may contact Myra Moosariparambil at (202) 551-3796 or Joel Parker at (202) 551- 3651 with any questions. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining
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June 14, 2019
Christopher J. Zolas
Chief Financial Officer
Natural Resource Partners L.P.
1201 Louisiana St.
Suite 3400
Houston, TX 77002
Re:Natural Resource Parnters L.P.
Form 10-K for the Year Ended December 31, 2018
Form 10-Q for the Fiscal Quarter Ended March 31, 2019
Filed May 8, 2019
File No. 001-31465
Dear Mr. Zolas:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-Q for the Fiscal Quarter Ended March 31, 2019
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 35
1.Please revise to disclose the conclusion of your principal executive and principal financial
officer regarding the effectiveness of your disclosure controls and procedures as of the
period covered by the report. Refer to Rule 307 of Regulation S-K.
FirstName LastNameChristopher J. Zolas
Comapany NameNatural Resource Partners L.P.
June 14, 2019 Page 2
FirstName LastName
Christopher J. Zolas
Natural Resource Partners L.P.
June 14, 2019
Page 2
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.
You may contact Myra Moosariparambil at (202) 551-3796 or Joel Parker at (202) 551-
3651 with any questions.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining