0001104659-23-103620.txt : 20240215 0001104659-23-103620.hdr.sgml : 20240215 20230925195959 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 CORRESP 1 filename1.htm

 

 

September 25, 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

Attn: Sondra Snyder, Jenifer Gallagher and Ken Schuler

 

Re: Intrepid Potash, Inc.
  Form 10-K for the Fiscal Year ended December 31, 2022
  Filed March 7, 2023
  File No. 001-34025

 

Ladies and Gentlemen:

 

Reference is made to the comment letter (the “Comment Letter”), dated September 15, 2023, from the staff of the U.S. Securities and Exchange Commission regarding the above captioned filing of Intrepid Potash, Inc. (the “Company”).

 

Pursuant to our discussion with Ms. Snyder on September 25, 2023, on behalf of our client, the Company respectfully requests an extension to respond to the Comment Letter and currently expects to respond on or about October 16, 2023.

 

Please contact me at (303) 291-2374 if you have any questions regarding this matter.

 

  Sincerely,
   
  /s/ Ned A. Prusse
  Ned A. Prusse
  Perkins Coie LLP

 

cc:       Matthew Preston, Chief Financial Officer, Intrepid Potash, Inc.

 

 

 

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