ALLIANCE RESOURCE PARTNERS LP (ARLP) – SEC staff letter
2025-11-21 · Re: Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 27, 2025 · Accession 0000000000-25-010923 · Review completed (no further comments)
November 21, 2025 Cary Marshall Chief Financial Officer Alliance Resource Partners LP 1717 South Boulder Avenue Suite 400 Tulsa, OK 74119 Re: Alliance Resource Partners LP Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 27, 2025 File No. 000-26823 Dear Cary Marshall: 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 &…
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