SEC Comment Letter 0000000000-23-005456 to WARRIOR MET COAL, INC. (HCC) (CIK 0001691303) (HCC)
WARRIOR MET COAL, INC. (HCC) (CIK 0001691303)
Date: May 23, 2023 · CIK: 0001691303 · Accession: 0000000000-23-005456
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File numbers found in text: 001-38061
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United States securities and exchange commission logo
May 22, 2023
Dale W. Boyles
Chief Financial Officer
Warrior Met Coal, Inc.
16243 Highway 216
Brookwood, Alabama 35444
Re:Warrior Met Coal, Inc.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed February 15, 2023
File No. 001-38061
Dear Dale W. Boyles:
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