SEC Comment Letter 0000000000-22-013276 to Alpha Metallurgical Resources, Inc. (AMR) (CIK 0001704715) (AMR)
Alpha Metallurgical Resources, Inc. (AMR) (CIK 0001704715)
Date: Dec. 9, 2022 · CIK: 0001704715 · Accession: 0000000000-22-013276
AI Filing Summary & Sentiment
File numbers found in text: 001-38735
Letter
United States securities and exchange commission logo December 9, 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 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
December 9, 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 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