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                             May 24, 2024

       Chris Zolas
       Chief Financial Officer
       Natural Resource Partners LP
       1415 Louisiana Street, Suite 3325
       Houston, Texas 77002

                                                        Re: Natural Resource
Partners LP
                                                            Form 10-K for the
Fiscal Year ended December 31, 2023
                                                            Filed March 7, 2024
                                                            File No. 001-31465

       Dear Chris Zolas:

              We have reviewed your May 13, 2024 response to our comment letter
and have the
       following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this letter, we may have
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in
our April 30,
       2024 letter.

       Form 10-K for the Fiscal Year ended December 31, 2023

       Business and Properties , page 10

   1.                                                   We understand from your
response to prior comment one that your disclosure representing
                                                        your status as a
royalty company as the reason for not disclosing information about the
                                                        soda ash mining
operation is not accurate, and that you are now instead representing that
                                                        you should not be
required to comply with Subpart 1300 of Regulation S-K because the
                                                        required information is
unknown and not reasonably available to you.

                                                        You further claim to
have no access to the information required to prepare the technical
                                                        reports used to
determine mineral reserves and that there are no reserves attributable to
                                                        your interests in
Sisecam Wyoming LLC, within the meaning of our question. However,
                                                        the meaning of our
question may be ascertained from Item 1301(a)(1) of Regulation S-K,
                                                        which clarifies that
mining operations subject to the disclosure guidance includes
 Chris Zolas
FirstName  LastNameChris  Zolas
Natural Resource Partners LP
Comapany
May        NameNatural Resource Partners LP
     24, 2024
May 24,
Page 2 2024 Page 2
FirstName LastName
         operations on all mining properties in which you have a direct or
indirect economic
         interest. A similar explanation resides in Item 1303(a)(1)(i) and Item
1304(a)(1)(i) of
         Regulation S-K, covering the summary and individual property
disclosure requirements.

         You indicate in your response that you asked someone at Sisecam
Wyoming LLC or its
         parent to prepare the required disclosures on your behalf, though were
told they would not
         be preparing this information for you. However, primary responsibility
for preparing the
         disclosures resides with you, and is therefore not relieved by the
refusal of an investee to
         assume that responsibility nor governed by the level of their
participation.

         We note that you have included the Limited Liability Company Agreement
at Exhibit
         10.4, and we see that it includes various provisions that do not
appear to be consistent
         with an assertion of having no access to the information necessary to
comply with your
         disclosure obligations, as referenced in the following points.

                ability to appoint three of seven managers to the board of
managers (Section 5.2(f))
                endorsement or input in solicited for all annual budgets
accompanied by three-year
              plans, setting forth assumptions and forecasts necessary to
review the status of the
              business and determine future capital requirements, and
incrementally programs for
              all capital expenditures (Section 5.8(a)(vi))
                access to the books and records and rights to audit the same
(Section 7.1)
                investee is classified as a partnership for federal income tax
purposes (Section 7.6)
                ability to direct the president to call a meeting of the
members (Section 8.2(e))
                rights of first refusal if the other member seeks to divest
(Section 9.4(d))

         We also note that a technical report summary for the mining operation
was publicly filed
         by the parent of the investee on March 31, 2023 (which you would have
received in
         advance of the filing according to Section 11.9 of Exhibit 10.4), and
that such report
         includes substantive and substantial details relevant to your
disclosure obligations.

         Given your 49% ownership interest and considering the observations
above, we do not
         find persuasive your assertion of having no access to the information
required to comply
         with your disclosure obligations under Subpart 1300 of Regulation S-K.
Please amend
         your filing to include the information prescribed by these disclosure
requirements.

         Please clarify within your disclosures whether an updated technical
report for the mining
         property has been prepared or obtained by or on behalf of the
operating company. If this
         has not occurred, you may consider the guidance in Item 1304(f)(2) of
Regulation S-K,
         which may accommodate reliance to some extent on the technical report
summary
         referenced above, although you will need to address the criteria
governing such reliance
         and separately file that report to comply with Item 601(b)(96) of
Regulation S-K.
2.       If after considering the observations in the preceding comment you
believe that you are
         able to demonstrate how you do not have access to the information that
would be
         necessary to comply with Subpart 1300 of Regulation S-K, you will need
to provide
 Chris Zolas
Natural Resource Partners LP
May 24, 2024
Page 3
      details that are relevant to an assessment under Rule 12b-21 of
Regulation 12B with
      regard to each particular disclosure requirement to be covered by this
accommodation.

      For example, explain to us how the rights derived from the agreement at
Exhibit 10.4 and
      summarized in the preceding comment are not representative of cooperative
governance
      among the board of managers, officers and members, and how your efforts
to obtain
      information have been countered or hindered by others comprising the
board of managers,
      officers or the other member, if these are your contentions.

      You will need to provide specific details concerning your efforts to
obtain the information
      that is unknown and required for disclosure and show how that information
is either not
      available or is available but that obtaining the information would
involve unreasonable
      effort or expense. For example, clarify the extent to which the
accommodation for non-
      disclosure would be based on the degree of effort and expense involved in
compliance and
      provide your quantifications of the effort and expense where applicable;
describe in detail
      each request for information that you have made, including the dates of
the requests, and
      explain how each request relates to a specific disclosure requirement;
identify the
      particular individuals involved in making and receiving the requests, as
well as those
      involved in providing and receiving any responses; provide us with
descriptions and the
      dates of any responses, and explain how you evaluated the sufficiency of
any information
      obtained. It should be clear how these communications support your
assertion.

      Also clarify why you believe that your rights to access and audit the
books and records of
      the investee would not reasonably extend to information underlying
assessments of the
      viability of the mining operations or quantifications of the mineral
resources and levels of
      production, if this is your view; and describe any internal memorandum
that reference or
      pertain to your efforts to obtain information that would clarify the
scope and nature of any
      opposition to your efforts to comply with your reporting obligations.
       Please contact John Coleman at 202-551-3610 or Karl Hiller at
202-551-3686 if you have
questions regarding comments.



                                                            Sincerely,
FirstName LastNameChris Zolas
                                                            Division of
Corporation Finance
Comapany NameNatural Resource Partners LP
                                                            Office of Energy &
Transportation
May 24, 2024 Page 3
cc:       Phil Warman
FirstName LastName