Correspondence 0001193125-23-061098 from Atlas Energy Solutions Inc. (CIK 0001910950)
Atlas Energy Solutions Inc. (CIK 0001910950)
Date: March 6, 2023 · CIK: 0001910950 · Accession: 0001193125-23-061098
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File numbers found in text: 333-269488
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CORRESP 1 filename1.htm CORRESP Atlas Energy Solutions Inc. 5918 W. Courtyard Drive, Suite 500 Austin, Texas 78730 March 6, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F. Street, N.E. Washington, D.C. 20549-3561 Re: Atlas Energy Solutions Inc. Registration Statement on Form S-1 (as amended) File No. 333-269488 Ladies and Gentlemen: On behalf of Atlas Energy Solutions Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 P.M., Washington, D.C. time, on March 8, 2023, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Thomas G. Zentner of Vinson & Elkins L.L.P. at (512) 542-8449 and that such effectiveness also be confirmed in writing. Thank you for your assistance in this matter. [Signature Page Follows] Securities and Exchange Commission March 6, 2023 Page 2 Very truly yours, Atlas Energy Solutions Inc. By: /s/ John Turner Name: John Turner Title: President and Chief Financial Officer cc: Douglas E. McWilliams, Vinson & Elkins L.L.P. Thomas G. Zentner, Vinson & Elkins L.L.P. [Signature Page to Company Acceleration Request]