# EDGAR Filing Document

**Accession Number:** 0001910950
**File Stem:** 0001193125-23-061098
**Filing Date:** 2023-3
**Character Count:** 2430
**Document Hash:** beee0d967fa9db62091582d27d12ed7e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-061098.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 0001193125-23-061098

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230306

**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:** CORRESP

**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

**Atlas Energy Solutions Inc.** 

**5918 W. Courtyard Drive, Suite 500** 

**Austin, Texas 78730** 

March 6, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F. Street, N.E.

Washington, D.C. 20549-3561

---

| | |
|:---|:---|
| Re: | Atlas Energy Solutions Inc. |
|  | Registration Statement on Form S-1 (as amended) |
|  | File No. 333-269488 |

---

Ladies and Gentlemen:

On behalf of Atlas Energy Solutions Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 P.M., Washington, D.C. time, on March 8, 2023, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Thomas G. Zentner of Vinson & Elkins L.L.P. at (512) 542-8449 and that such effectiveness also be confirmed in writing. Thank you for your assistance in this matter.

[*Signature Page Follows*]

------

Securities and Exchange Commission

March 6, 2023

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Atlas Energy Solutions Inc. | Atlas Energy Solutions Inc. |
| By: | /s/ John Turner |
| Name: | John Turner |
| Title: | President and Chief Financial Officer |

---

cc: Douglas E. McWilliams, Vinson & Elkins L.L.P.

Thomas G. Zentner, Vinson & Elkins L.L.P.

[*Signature Page to Company Acceleration Request*]