SEC Comment Letter for NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Feb 4, 2025

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: Feb. 4, 2025 · CIK: 0001171486 · Accession: 0000000000-25-001194

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File numbers found in text: 001-31465

Date

February 4, 2025

Author

Chris Zolas

Form

UPLOAD

Company

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)

Letter

February 4, 2025 Chris Zolas Chief Financial Officer Natural Resource Partners LP 1415 Louisiana Street, Suite 3325 Houston, Texas 77002 Re:Natural Resource Partners LP Form 10-K for the Fiscal Year ended December 31, 2023 Filed March 7, 2024 File No. 001-31465 Dear Chris Zolas: We have completed our review of your filing. 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 Energy & Transportation

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February 4, 2025
Chris Zolas
Chief Financial Officer
Natural Resource Partners LP
1415 Louisiana Street, Suite 3325
Houston, Texas 77002
Re:Natural Resource Partners LP
Form 10-K for the Fiscal Year ended December 31, 2023
Filed March 7, 2024
File No. 001-31465
Dear Chris Zolas:
            We have completed our review of your filing. 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 Energy & Transportation

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