# EDGAR Filing Document

**Accession Number:** 0001910950
**File Stem:** 9999999997-23-000799
**Filing Date:** 2023-2
**Character Count:** 1713
**Document Hash:** cac43da5ff99c27a6a55534996e1d47a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999997-23-000799.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 9999999997-23-000799

**CONFORMED SUBMISSION TYPE**: SEC STAFF LETTER

**CATEGORY**: REDACTED EXHIBIT

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230228

**ACTION DATE**: 20230228

**RECEIVED DATE**: 20230228

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Atlas Energy Solutions Inc.
- **CENTRAL INDEX KEY:** 0001910950
- **STANDARD INDUSTRIAL CLASSIFICATION:** MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
- **IRS NUMBER:** 880523830
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SEC STAFF LETTER

**BUSINESS ADDRESS:**
- **STREET 1:** 5918 W. COURTYARD DRIVE
- **STREET 2:** SUITE 500
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78730
- **BUSINESS PHONE:** (512) 220-1200

**MAIL ADDRESS:**
- **STREET 1:** 5918 W. COURTYARD DRIVE
- **STREET 2:** SUITE 500
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78730

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 28, 2023

John Turner
Chief Financial Officer
Atlas Energy Solutions Inc.
5918 W. Courtyard Drive, Suite 500
Austin, TX 78730

Re: Atlas Energy Solutions Inc.
Amendment No. 1 to Registration Statement on Form S-1
Exhibit No. 10.12
Filed February 9, 2023
File No. 333-269488

Dear John Turner:

We have concluded our assessment of your redacted exhibit for compliance with applicable form requirements and will process your supplemental response and related materials in accordance with your request.

Sincerely,

Division of Corporation Finance