Correspondence 0001437749-24-019685 from NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486) (NRP)
NATURAL RESOURCE PARTNERS LP (NRP) (CIK 0001171486)
Date: June 7, 2024 · CIK: 0001171486 · Accession: 0001437749-24-019685
AI Filing Summary & Sentiment
File numbers found in text: 001-31465
Referenced dates: May 24, 2024
Letter
nrp20240607_corresp.htm
Natural Resource Partners L.P.
1415 Louisiana Street, Suite 3325
Houston, Texas 77002
June 7, 2024
VIA EDGAR
Division of Corporation Finance
Office of Energy & Transportation
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: Natural Resource Partners LP
Form 10-K for the Fiscal Year ended December 31, 2023
Filed March 7, 2024
File No. 001-31465
Ladies and Gentlemen:
Natural Resource Partners L.P. (the “Company,” “we” or “our”) acknowledges receipt of the comments from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated May 24, 2024, with respect to our Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2023, filed with the Commission on March 7, 2024 (the “Comment Letter”).
The Comment Letter requests that we respond to the Staff’s comments within 10 business days or to advise the Staff promptly when we will provide the Staff with our responses. As discussed with Mr. Coleman by telephone on June 7, 2024, we respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter no later than June 25, 2024.
Please direct any questions that you have with respect to the foregoing or if any additional information is required by the Staff, please contact Stancell Haigwood of Vinson & Elkins L.L.P. at (212) 237-0035.
Very truly yours,
NATURAL RESOURCE PARTNERS L.P.
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CORRESP 1 filename1.htm nrp20240607_corresp.htm Natural Resource Partners L.P. 1415 Louisiana Street, Suite 3325 Houston, Texas 77002 June 7, 2024 VIA EDGAR Division of Corporation Finance Office of Energy & Transportation United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-3561 Re: Natural Resource Partners LP Form 10-K for the Fiscal Year ended December 31, 2023 Filed March 7, 2024 File No. 001-31465 Ladies and Gentlemen: Natural Resource Partners L.P. (the “Company,” “we” or “our”) acknowledges receipt of the comments from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated May 24, 2024, with respect to our Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2023, filed with the Commission on March 7, 2024 (the “Comment Letter”). The Comment Letter requests that we respond to the Staff’s comments within 10 business days or to advise the Staff promptly when we will provide the Staff with our responses. As discussed with Mr. Coleman by telephone on June 7, 2024, we respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter no later than June 25, 2024. Please direct any questions that you have with respect to the foregoing or if any additional information is required by the Staff, please contact Stancell Haigwood of Vinson & Elkins L.L.P. at (212) 237-0035. 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/ Philip T. Warman Name: Philip T. Warman Title: General Counsel cc: K. Stancell Haigwood, Vinson & Elkins L.L.P.