<SEC-DOCUMENT>0001104659-23-103620-index.html : 20240215
<SEC-HEADER>0001104659-23-103620.hdr.sgml : 20240215
<ACCEPTANCE-DATETIME>20230925195959
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-103620
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230925

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Intrepid Potash, Inc.
		CENTRAL INDEX KEY:			0001421461
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				261501877
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		707 17TH STREET
		STREET 2:		SUITE 4200
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
		BUSINESS PHONE:		303-296-3006

	MAIL ADDRESS:	
		STREET 1:		707 17TH STREET
		STREET 2:		SUITE 4200
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2326901d1_correspimg002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2326901d1_correspimg002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2326901d1_correspimg003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2326901d1_correspimg003.jpg

</DOCUMENT>
</SEC-DOCUMENT>