0001193125-17-330698.txt : 20171205 0001193125-17-330698.hdr.sgml : 20171205 20171102141802 ACCESSION NUMBER: 0001193125-17-330698 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20171102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONSOL Mining Corp CENTRAL INDEX KEY: 0001710366 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE MINING [1220] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 CONSOL ENERGY DRIVE STREET 2: SUITE #100 CITY: CANONSBURG STATE: PA ZIP: 15317 BUSINESS PHONE: 724-485-3300 MAIL ADDRESS: STREET 1: 1000 CONSOL ENERGY DRIVE STREET 2: SUITE #100 CITY: CANONSBURG STATE: PA ZIP: 15317 FORMER COMPANY: FORMER CONFORMED NAME: CONSOL Mining Corp DATE OF NAME CHANGE: 20170626 CORRESP 1 filename1.htm Acceleration Request

November 2, 2017

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549-4631

 

Attention:   

John Reynolds,

Assistant Director

Office of Beverages, Apparel and Mining

 

Re:   

CONSOL Mining Corporation

Registration Statement on Form 10-12B

File No. 001-38147

Dear Mr. Reynolds:

Reference is made to the Registration Statement on Form 10-12B (File No. 001-38147) (as amended to date, the “Registration Statement”), filed by CONSOL Mining Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”). We understand that the New York Stock Exchange (the “NYSE”) has certified to the Commission that the shares of common stock of the Company (the “Shares”) have been approved for listing and registration.

Pursuant to Section 12(d) and Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, the Company hereby respectfully requests that the effective date for the Registration Statement be accelerated to 5:00 p.m., Eastern time, on November 3, 2017, or as soon as practicable thereafter.

If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact the Company’s counsel, Jennifer Minter of Buchanan Ingersoll & Rooney at (412) 562-8444 or by email at jennifer.minter@bipc.com, or Jenna Levine of Wachtell, Lipton, Rosen & Katz, at (212) 403-1172 or by email at JELevine@wlrk.com. We respectfully request that we be notified of the effectiveness of the Registration Statement by a telephone call to Ms. Minter or Ms. Levine and that such effectiveness also be confirmed in writing.

 

Sincerely,

/s/ James Brock

James Brock

Chief Executive Officer, CONSOL Mining Corporation

 

cc: Stephanie L. Gill, Esq. (CONSOL Energy Inc.)

Martha Wiegand, Esq. (CONSOL Mining Corporation)

Jennifer Minter, Esq. (Buchanan Ingersoll & Rooney)

Jenna Levine, Esq. (Wachtell, Lipton, Rosen & Katz)

David A. Katz, Esq. (Wachtell, Lipton, Rosen & Katz)