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                              November 9, 2023

       Mike Wiedemer
       Vice President and Chief Financial Officer
       United States Lime & Minerals, Inc.
       5429 LBJ Freeway, Suite 230
       Dallas, Texas 75240

                                                        Re: United States Lime
& Minerals, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            File No. 000-04197

       Dear Mike Wiedemer:

                                                        We have reviewed your
filing and have the following comment(s).

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 23,
2023

       Item 1. Business, page 2

   1.                                                   Please revise to
include the following disclosure with your mineral property summary
                                                        disclosure:

                                                              aggregate (total)
annual production for the properties during each of the three most
                                                            recently completed
fiscal years as required by Item 1303(b)(2)(i) of Regulation S-
                                                            K, and
                                                              resources
disclosed exclusive of mineral reserves as required by Item 1303(b)(3)(ii)
                                                            of Regulation S-K.
   2.                                                   Please revise to
include the following disclosure for each material property:

                                                              the location
accurate to within one mile using an easily recognizable coordinate
                                                            system, and a
map(s) with appropriate engineering detail for each material property
                                                            as required by Item
1304(b)(1)(i) of Regulation S-K,
                                                              the total cost or
book value of the material property as required by Item
                                                            1304(b)(2)(iii) of
Regulation S-K, and
 Mike Wiedemer
United States Lime & Minerals, Inc.
November 9, 2023
Page 2
                resources reported exclusive of reserves as required by Item
1304(d)(2) of Regulation
              S-K.
Exhibit Index
Exhibit 96.1 to 96.4, page 54

3.       We note that your mineral resources are presented inclusive of mineral
reserves. In a
         technical report summary mineral resources may be presented inclusive
on mineral
         reserves, however they should also be presented exclusive of mineral
reserves as required
         by Item 601(b)(96)(iii)(B)(11)(ii) of Regulation S-K. Please revise
accordingly.
4.       We note that the point of reference established for your mineral
resources and mineral
         reserves in each technical report summary is shot limestone delivered
to the primary
         crusher. Additionally we note that the processing and recovery section
of each technical
         report summary has not been included, however language has been
included in each
         technical report summary stating that the process plant and
description does not apply to
         the report as the mines deliver shot limestone to the primary crusher.

         The technical report summaries should assess the property from the
point of mineral
         extraction up to the first point of material external sale, including
processing,
         transportation, and warehousing, as suggested in the materiality
analysis in Item
         1301(c)(3) of Regulation S-K, and included in Table 1 to paragraph (d)
of Item 1302.
         Based upon the disclosures in your annual filing it does not appear
that shot limestone is a
         product that is sold externally, therefore your technical report
summaries should include a
         description of your processing facilities.

         We also note that the price selected by your qualified person is a
price associated with
         crushed limestone, which does not correlate to the point of reference
selected for mineral
         resources and mineral reserves. For example the price associated with
crushed limestone
         is a saleable product price, and your reserves and resources are
reported as shot limestone
         delivered to the primary crusher, prior to processing, and do not
include process recovery
         factors or processing costs in your cash flow analysis.

       Please consult with your qualified person and obtain revised technical
report summaries
       that include your processing operations, along with necessary revisions
to your recovery
       factors
FirstName       and costs. Wiedemer
            LastNameMike
Comapany
5.          NameUnited
       Please  disclose theStates Limelevel
                            accuracy    & Minerals,  Inc. and operating cost
estimates, as required
                                            of the capital
       by Item
November         601(b)(96)(iii)(B)(18)(i)
            9, 2023  Page 2                of Regulation S-K.
FirstName LastName
 Mike Wiedemer
FirstName  LastNameMike   Wiedemer
United States Lime & Minerals,  Inc.
Comapany 9,
November   NameUnited
              2023      States Lime & Minerals, Inc.
November
Page 3     9, 2023 Page 3
FirstName LastName
        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.

       Please contact John Coleman at 202-551-3610 or Craig Arakawa at
202-551-3650 if you
have questions regarding comments.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation