SEC Comment Letter for Alpha Metallurgical Resources, Inc. (AMR) (CIK 0001704715) (AMR) — Jun 19, 2020
Alpha Metallurgical Resources, Inc. (AMR) (CIK 0001704715)
Date: June 19, 2020 · CIK: 0001704715 · Accession: 0000000000-20-005481
AI Filing Summary & Sentiment
File numbers found in text: 001-38735
Letter
United States securities and exchange commission logo June 18, 2020 Charles Eidson Executive Vice President and Chief Financial Officer Contura Energy, Inc. 340 Martin Luther King Jr. Blvd. Bristol, Tennessee 37620 Re:Contura Energy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 18, 2020 File No. 001-38735 Dear Mr. Eidson: 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
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United States securities and exchange commission logo
June 18, 2020
Charles Eidson
Executive Vice President and Chief Financial Officer
Contura Energy, Inc.
340 Martin Luther King Jr. Blvd.
Bristol, Tennessee 37620
Re:Contura Energy, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 18, 2020
File No. 001-38735
Dear Mr. Eidson:
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