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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

AI Filing Summary & Sentiment

File numbers found in text: 333-269488

Date
March 6, 2023
Author
Not clearly detected
Form
CORRESP
Company
Atlas Energy Solutions Inc. (CIK 0001910950)

Letter

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

Very truly yours,
Atlas Energy Solutions Inc.

Show Raw Text
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]