Correspondence 0001193125-24-261022 from CONSOL Energy Inc. (CEIX) (CIK 0001710366) (CNR)
CONSOL Energy Inc. (CEIX) (CIK 0001710366)
Date: Nov. 18, 2024 · CIK: 0001710366 · Accession: 0001193125-24-261022
AI Filing Summary & Sentiment
File numbers found in text: 333-282453
Referenced dates: November 1, 2024, October 25, 2024
Letter
VIA EDGAR United States Securities and Exchange Commission Office of Energy & Transportation Division of Corporation Finance Re: CONSOL Energy Inc. Registration Statement on Form S-4 Filed October 1, 2024 File No. 333-282453
Dear Messrs. Coleman and Arakawa:
On behalf of CONSOL Energy Inc. (the “Company”), set forth below is a response to the comment of the staff of the Securities and Exchange Commission (the “Staff”) contained in the Staff’s letter dated October 25, 2024 (the “Comment Letter”), relating to the Registration Statement on Form S-4 (File No. 333-282453) initially filed by the Company on October 1, 2024 (the “Registration Statement”).
The headings and numbered paragraph in this letter correspond to the headings and numbered paragraph contained in the Comment Letter, and to facilitate your review, we have reproduced the text of the Staff’s comment in boldfaced print below.
Registration Statement on Form S-4
General
1. Please update this filing to reflect any changes you make in response to the staff’s comments relating to your Form 10-K in the letter dated October 25, 2024. In this regard, we note, for example, that you incorporate by reference the CONSOL Form 10-K filed February 9, 2024, and the Arch Resources Form 10-K filed February 15, 2024.
Company Response:
The Company acknowledges the Staff’s comment and respectively advises the Staff that each of the Company and Arch Resources, Inc. will address the Staff’s comments relating to its Form 10-K in the Staff’s letter dated October 25, 2024 by revising the disclosure in its subsequent annual filings and technical report summaries, as applicable, as described in each such company’s response letter to the Staff dated November 1, 2024 and as approved by the Staff. Accordingly, the Company respectfully submits that no related updates to the Registration Statement are necessary.
Mr. John Coleman
Mr. Craig Arakawa
November 18, 2024
Page
***
We hope that the foregoing has been responsive to the Staff’s comment. If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (724) 416-8331 or by email at MatthewTyree@consolenergy.com.
/s/ Matthew S. Tyree
Matthew S. Tyree
Interim General Counsel and Corporate Secretary
cc: Hannah Thompson Frank, McGuireWoods LLP
Jenna Levine, Wachtell, Lipton, Rosen & Katz
Show Raw Text
CORRESP 1 filename1.htm CORRESP CONSOL ENERGY INC. 275 Technology Drive, Suite 101 Canonsburg, Pennsylvania 15317-9565 (724) 416-8300 November 18, 2024 VIA EDGAR United States Securities and Exchange Commission Office of Energy & Transportation Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: John Coleman Craig Arakawa Re: CONSOL Energy Inc. Registration Statement on Form S-4 Filed October 1, 2024 File No. 333-282453 Dear Messrs. Coleman and Arakawa: On behalf of CONSOL Energy Inc. (the “Company”), set forth below is a response to the comment of the staff of the Securities and Exchange Commission (the “Staff”) contained in the Staff’s letter dated October 25, 2024 (the “Comment Letter”), relating to the Registration Statement on Form S-4 (File No. 333-282453) initially filed by the Company on October 1, 2024 (the “Registration Statement”). The headings and numbered paragraph in this letter correspond to the headings and numbered paragraph contained in the Comment Letter, and to facilitate your review, we have reproduced the text of the Staff’s comment in boldfaced print below. Registration Statement on Form S-4 General 1. Please update this filing to reflect any changes you make in response to the staff’s comments relating to your Form 10-K in the letter dated October 25, 2024. In this regard, we note, for example, that you incorporate by reference the CONSOL Form 10-K filed February 9, 2024, and the Arch Resources Form 10-K filed February 15, 2024. Company Response: The Company acknowledges the Staff’s comment and respectively advises the Staff that each of the Company and Arch Resources, Inc. will address the Staff’s comments relating to its Form 10-K in the Staff’s letter dated October 25, 2024 by revising the disclosure in its subsequent annual filings and technical report summaries, as applicable, as described in each such company’s response letter to the Staff dated November 1, 2024 and as approved by the Staff. Accordingly, the Company respectfully submits that no related updates to the Registration Statement are necessary. Mr. John Coleman Mr. Craig Arakawa November 18, 2024 Page 2 *** We hope that the foregoing has been responsive to the Staff’s comment. If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (724) 416-8331 or by email at MatthewTyree@consolenergy.com. /s/ Matthew S. Tyree Matthew S. Tyree Interim General Counsel and Corporate Secretary cc: Hannah Thompson Frank, McGuireWoods LLP Jenna Levine, Wachtell, Lipton, Rosen & Katz