SEC Comment Letter 0000000000-22-012792 to Alpha Metallurgical Resources, Inc. (AMR) (CIK 0001704715) (AMR)
Alpha Metallurgical Resources, Inc. (AMR) (CIK 0001704715)
Date: Nov. 28, 2022 · CIK: 0001704715 · Accession: 0000000000-22-012792
AI Filing Summary & Sentiment
File numbers found in text: 001-38735
Letter
United States securities and exchange commission logo November 28, 2022 Todd Munsey Chief Financial Officer Alpha Metallurgical Resources, Inc. 340 Martin Luther King Jr. Blvd Bristol, Tennessee 37620 Re:Alpha Metallurgical Resources, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 7, 2022 File No. 001-38735 Dear Todd Munsey: We have reviewed your November 14, 2022 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 31, 2022 letter. Form 10-K for the Fiscal Year Ended December 31, 2021 Item 1. Business, page 8 1.We note your response to comment 1. Please revise subsequent filings to include a map of all properties, as required under Item 1303 (b)(1) of Regulation S-K. While relying on Item 1303 (b)(2)(iii) of Regulation S-K with respect to your summary disclosure please include a general description of the two properties including production data. You may contact John Coleman at 202-551-3610 or Gus Rodriguez at 202-551-3752 if you have questions regarding comments. Sincerely,
FirstName LastNameTodd Munsey Comapany NameAlpha Metallurgical Resources, Inc. November 28, 2022 Page 2 FirstName LastName Todd Munsey Alpha Metallurgical Resources, Inc. November 28, 2022 Page 2 Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
November 28, 2022
Todd Munsey
Chief Financial Officer
Alpha Metallurgical Resources, Inc.
340 Martin Luther King Jr. Blvd
Bristol, Tennessee 37620
Re:Alpha Metallurgical Resources, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 7, 2022
File No. 001-38735
Dear Todd Munsey:
We have reviewed your November 14, 2022 response to our comment letter and have the
following comments. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
October 31, 2022 letter.
Form 10-K for the Fiscal Year Ended December 31, 2021
Item 1. Business, page 8
1.We note your response to comment 1. Please revise subsequent filings to include a map
of all properties, as required under Item 1303 (b)(1) of Regulation S-K. While relying on
Item 1303 (b)(2)(iii) of Regulation S-K with respect to your summary disclosure please
include a general description of the two properties including production data.
You may contact John Coleman at 202-551-3610 or Gus Rodriguez at 202-551-3752 if
you have questions regarding comments.
Sincerely,
FirstName LastNameTodd Munsey
Comapany NameAlpha Metallurgical Resources, Inc.
November 28, 2022 Page 2
FirstName LastName
Todd Munsey
Alpha Metallurgical Resources, Inc.
November 28, 2022
Page 2
Division of Corporation Finance
Office of Energy & Transportation