ALLIANCE RESOURCE PARTNERS, L.P.
1717 SOUTH BOULDER AVENUE, SUITE 400
TULSA, OKLAHOMA 74119
January 22, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Tia L. Jenkins
Re: Alliance Resource Partners, L.P.
Form 10-K for the Fiscal Year Ended December 31, 2014
Filed February 27, 2015
File No. 000-26823
Ladies and Gentlemen:
Alliance Resource Partners, L.P. (the Partnership, we or our) acknowledges receipt of the letter dated January 13, 2016, containing comments of the staff of the Division of Corporation Finance (the Staff) of the Securities and Exchange Commission (the Commission) with respect to the Partnerships Form 10-K for the Fiscal Year Ended December 31, 2014, File No. 000-26823, filed with the Commission on February 27, 2015 (the Comment Letter).
The Comment Letter requests that we respond to the Staffs comments within 10 business days or to advise the Staff promptly when we will provide the Staff with our responses. We respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staffs comments and to complete our responses. We expect to provide our responses to the Comment Letter no later than February 12, 2016.
If you have any questions regarding the foregoing response, please contact the undersigned at (918) 295-7600.
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Very truly yours, | |
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ALLIANCE RESOURCE PARTNERS, L.P. | |
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By: |
Alliance Resource Management GP, LLC, |
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its managing general partner |
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By: |
/s/ Brian L. Cantrell |
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Name: |
Brian L. Cantrell |
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Title: |
Senior Vice President and |
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Chief Financial Officer |
cc: Stephen M. Gill
Vinson & Elkins L.L.P.