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                            November 28, 2022

       Todd Munsey
       Chief Financial Officer
       Alpha Metallurgical Resources, Inc.
       340 Martin Luther King Jr. Blvd
       Bristol, Tennessee 37620

                                                        Re: Alpha Metallurgical
Resources, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed March 7, 2022
                                                            File No. 001-38735

       Dear Todd Munsey:

              We have reviewed your November 14, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       October 31, 2022 letter.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Item 1. Business, page 8

   1.                                                   We note your response
to comment 1. Please revise subsequent filings to include a map
                                                        of all properties, as
required under Item 1303 (b)(1) of Regulation S-K. While relying on
                                                        Item 1303 (b)(2)(iii)
of Regulation S-K with respect to your summary disclosure please
                                                        include a general
description of the two properties including production data.
              You may contact John Coleman at 202-551-3610 or Gus Rodriguez at
202-551-3752 if
       you have questions regarding comments.




                            Sincerely,
 Todd Munsey
Alpha Metallurgical Resources, Inc.
November 28, 2022
Page 2
FirstName LastNameTodd Munsey
Comapany NameAlpha Metallurgical Resources, Inc.
                                                   Division of Corporation
Finance
November 28, 2022 Page 2                           Office of Energy &
Transportation
FirstName LastName