SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Jun 27, 2019
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: June 27, 2019 · CIK: 0001171486 · Accession: 0000000000-19-010439
AI Filing Summary & Sentiment
File numbers found in text: 001-31465
Letter
June 27, 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 Filed March 7, 2019 File No. 001-31465 Dear Mr. Zolas: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining
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June 27, 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
Filed March 7, 2019
File No. 001-31465
Dear Mr. Zolas:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining