TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 16, 2022 Donald Merril Chief Financial Officer U.S. Silica Holdings, Inc. 24275 Katy Freeway, Suite 600 Katy, Texas 77494 Re: U.S. Silica Holdings Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 25, 2022 File No. 001-35416 Dear Donald 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