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SEC Company Response from NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Aug 1, 2005

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: Aug. 1, 2005 · CIK: 0001171486 · Accession: 0000950129-05-007507

AI Filing Summary & Sentiment

File numbers found in text: 333-126186

Date
August 1, 2005
Author
NATURAL RESOURCE PARTNERS L.P.
Form
CORRESP
Company
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)

Letter

NATURAL RESOURCE PARTNERS L.P.

601 Jefferson St., Suite 3600

Houston, TX 77002

August 1, 2005

VIA FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 7010

Washington, D.C. 20549-7010

Attention: Mr. Jason Wynn

Re:

Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-126186) of Natural Resource Partners L.P., as amended

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that such Registration Statement will become effective on Tuesday, August 2, 2005, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

We acknowledge that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Committee or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our responsibility for the accuracy and adequacy of the disclosure in the filing; and

•

it is the position of the staff that we may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call the undersigned at (713) 751-7516 with any questions regarding this matter.

Very truly yours,
NATURAL RESOURCE PARTNERS L.P.

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CORRESP
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corresp

NATURAL RESOURCE PARTNERS L.P.

601 Jefferson St., Suite 3600

Houston, TX 77002

August 1, 2005

VIA FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 7010

Washington, D.C. 20549-7010

Attention: Mr. Jason Wynn

    Re:

    Request for Acceleration of Effectiveness of Registration Statement on Form
S-3 (File No. 333-126186) of Natural Resource Partners L.P., as amended

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the
effectiveness of the above-captioned Registration Statement be accelerated so that such
Registration Statement will become effective on Tuesday, August 2, 2005, at 4:00 p.m., Eastern
Time, or as soon thereafter as practicable.

     We acknowledge that:

    •

    should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

    •

    the action of the Committee or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve us from our responsibility for the
accuracy and adequacy of the disclosure in the filing; and

    •

    it is the position of the staff that we may not assert staff comments and the
declaration of effectiveness as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

    Please call the undersigned at (713) 751-7516 with any questions regarding this matter.

    Very truly yours,

NATURAL RESOURCE PARTNERS L.P.

    By:
    NRP (GP) LP,
its general partner

    By:
    GP Natural Resource Partners LLC
its general partner

    By:
    /s/ Wyatt L. Hogan

    Wyatt L. Hogan

    Vice President and General Counsel