SEC Comment Letter 0000000000-24-000685 to Intrepid Potash, Inc. (IPI) (CIK 0001421461) (IPI)
Intrepid Potash, Inc. (IPI) (CIK 0001421461)
Date: Jan. 18, 2024 · CIK: 0001421461 · Accession: 0000000000-24-000685
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File numbers found in text: 001-34025
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United States securities and exchange commission logo
January 18, 2024
Matthew Preston
Chief Financial Officer
Intrepid Potash, Inc.
707 17th Street, Suite 4200
Denver, CO 80202
Re:Intrepid Potash, Inc.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 7, 2023
File No. 001-34025
Dear Matthew Preston:
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