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SEC Company Response from NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP) — Apr 18, 2017

NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: April 18, 2017 · CIK: 0001171486 · Accession: 0001171486-17-000039

AI Filing Summary & Sentiment

File numbers found in text: 333-217205

Date
April 18, 2017
Author
NATURAL RESOURCE PARTNERS L.P.
Form
CORRESP
Company
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)

Letter

Document

NATURAL RESOURCE PARTNERS L.P. 1201 LOUISIANA STREET, 34TH FLOOR HOUSTON, TEXAS 77002

April 18, 2017

VIA EDGAR

United States Securities and Exchange Commission

Office of Beverages, Apparel, and Mining

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: John Reynolds

Re:

Request for Acceleration of Effectiveness of Registration Statement on Form S‑3 (File No. 333-217205) of Natural Resource Partners L.P. (the “Registrant”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the effectiveness of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become effective on Thursday, April 20, 2017, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.

The Registrant hereby acknowledges that the disclosure in the Registration Statement is the responsibility of the Registrant. The Registrant hereby further acknowledges that:

•

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

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Registrant 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) 751-7543 with any questions regarding this matter.

Very truly yours,
NATURAL RESOURCE PARTNERS L.P.

Show Raw Text
CORRESP
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		Document

NATURAL RESOURCE PARTNERS L.P.
1201 LOUISIANA STREET, 34TH FLOOR
HOUSTON, TEXAS 77002

April 18, 2017

VIA EDGAR

United States Securities and Exchange Commission

Office of Beverages, Apparel, and Mining

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549-7010

Attention:  John Reynolds

Re:

 Request for Acceleration of Effectiveness of Registration Statement on Form S‑3 (File No. 333-217205) of Natural Resource Partners L.P. (the “Registrant”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the effectiveness of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become effective on Thursday, April 20, 2017, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.

The Registrant hereby acknowledges that the disclosure in the Registration Statement is the responsibility of the Registrant.  The Registrant hereby further acknowledges that:

•

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

•

 the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

 the Registrant 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) 751-7543 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/ KATHRYN S. WILSON

Name:

 Kathryn S. Wilson

Title:

 Vice President, General Counsel

 and Secretary

cc: Ronald E. Alper, Securities and Exchange Commission

      E. Ramey Layne, Vinson & Elkins L.L.P.