TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 6, 2020 Donald A. Merril Executive Vice President and Chief Financial Officer U.S. Silica Holdings, Inc. 24275 Katy Freeway, Suite 600 Katy, TX 77494 Re: U.S. Silica Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 25, 2020 File No. 001-35416 Dear Mr. Merril: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation