# EDGAR Filing Document

**Accession Number:** 0001086600
**File Stem:** 0000000000-25-009613
**Filing Date:** 2025-9
**Character Count:** 9847
**Document Hash:** 412178c854c1e0de7607899f75d7b7f2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009613.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0000000000-25-009613

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250905

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALLIANCE RESOURCE PARTNERS LP
- **CENTRAL INDEX KEY:** 0001086600
- **STANDARD INDUSTRIAL CLASSIFICATION:** BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 731564280
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-26823

**BUSINESS ADDRESS:**
- **STREET 1:** 1717 SOUTH BOULDER AVENUE
- **STREET 2:** SUITE 400
- **CITY:** TULSA
- **STATE:** OK
- **ZIP:** 74119
- **BUSINESS PHONE:** 9182957600

**MAIL ADDRESS:**
- **STREET 1:** 1717 SOUTH BOULDER AVENUE
- **STREET 2:** SUITE 400
- **CITY:** TULSA
- **STATE:** OK
- **ZIP:** 74119
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001558370-25-001805

## Text-Extract

```

                                                            September 5, 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 reviewed your filing and have the following comments.

       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, 2024
Properties
Oil & Gas Reserves
Summary of Oil & Gas Reserves, page 74

1.     Please expand the disclosure of the changes in the net quantities of
your proved
       undeveloped reserves to include an explanation of the material changes
for each line
       item shown in your reconciliation to comply with Item 1203(b) of
Regulation S-K.

       Your discussion should clearly identify the source of each change, e.g.
revisions,
       improved recovery, extensions and discoveries, transfers to proved
developed, sales
       and acquisitions, and include an explanation relating to each of the
items you identify.
       If two or more unrelated factors are combined to arrive at the overall
change for an
       item, you should separately identify and quantify each factor so the
change in net
       reserve quantities between periods is fully explained.
 September 5, 2025
Page 2

      The disclosure of revisions in previous estimates of your proved
undeveloped reserves
      should identify the changes associated with individual factors, such as
changes caused
      by commodity prices, costs, royalty adjustments, well performance,
unsuccessful
      and/or uneconomic proved undeveloped locations, or the removal of proved
      undeveloped locations due to changes in a previously adopted development
plan.

      Please similarly revise your discussion of changes in the net quantities
of total proved
      reserves due to revisions under the section    Oil & Gas Reserves    on
page 148, to
      comply with FASB ASC 932-235-50-5.

2.    Given the criteria within the definition of undeveloped oil and gas
reserves in Rule 4-
      10(a)(31)(ii) of Regulation S-X, it would be helpful to clarify within
your disclosure
      the extent to which proved undeveloped reserves as of December 31, 2024
are
      scheduled to be converted to developed reserves within five years of the
initial
      disclosure of such reserves.

      If material amounts of your proved undeveloped reserves will not be
converted to
      proved developed status within five years of initial disclosure as proved
reserves,
      please also expand your disclosure to explain the reasons for the delay.

      You may refer to Item 1203(d) of Regulation S-K and Question 131.03 in
the
      Compliance and Disclosure Interpretations (C&DIs) regarding Oil and Gas
Rules if
      you require further clarification or guidance.

Evaluation and Review of Reserves, page 75

3.    Please expand the discussion of the methods used by the Company in
estimating the
      quantities of proved reserves to include an explanation of the criteria
used to assign
      proved undeveloped locations similar to the discussion provided in
Exhibit 99.1.

4.    Please expand the discussion of CGA   s conclusions regarding the
reserves estimates
      as of December 31, 2024 to additionally clarify that the reserves audit
(referenced in
      Exhibit 99.1) did not extend to your share of reserves attributable to
the equity interest
      in AllDale III. As part of the expanded discussion, specify the
proportion of your total
      reserves (including the consolidated and equity interests), that are
covered by the
      audit. The reserves report may alternatively be revised as it should
ordinarily provide
      this information to comply with Item 1202(a)(8)(iii) of Regulation S-K.

Acreage Concentrations, page 77

5.    Please expand the disclosure of your gross, net mineral and net royalty
acreage to
      clarify the difference between the net mineral and net royalty acres and
to corelate
      your explanation to the figures mentioned in the discussion on pages 74
and 75,
      regarding the 50,755 developed and undeveloped net mineral acres, and the
69,363
      net royalty acres standardized to a 1/8th royalty.
 September 5, 2025
Page 3

6.     Please expand your disclosure to clarify the reasons that no material
amounts of your
       undeveloped acreage are expiring in the near term if this is the case,
or to specify the
       minimum remaining terms of leases and concessions to comply with Item
1208(b) of
       Regulation S-K.

Oil & Gas Production, Prices and Production Costs, page 77

7.     Please expand your disclosure to include the production volumes by final
product sold
       for each field or common operational area that contains 15% or more of
your total
       proved reserves expressed on an oil-equivalent-barrels basis for each of
the last three
       fiscal years.

       You may refer to the disclosure requirements in Item 1204(a) of
Regulation S-K and
       the definition of a field in Rule 4-10(a)(15) of Regulation S-X if you
require further
       clarification or guidance.

Productive Wells, page 77

8.     We note your separate disclosure of the number of gross productive
horizontal gas
       wells (1,079) and the number of gross productive horizontal oil wells
(10,651) in the
       second-to-last paragraph on page 77, although you indicate the sum of
these would
       be17,502 total gross productive horizontal wells. Please revise your
disclosure to
       either resolve or to clarify the the reasons for the apparent
inconsistency.

9.     Please expand your disclosure of 5,772 total gross vertical wells to
separately disclose
       the number of natural gas wells and the number of oil wells to comply
with Item
       1208(a) of Regulation S-K.

10.    We note disclosure clarifying that you do not own any material working
interests in
       any wells and accordingly, that you do not own any net wells. As a
result, it appears
       that you have not disclosed the number of net productive wells or net
wells drilled.

       For the purposes of disclosing    net    productive wells and    net
wells drilled during
       each of the last three fiscal years pursuant to Items 1208(a) and 1205
of Regulation S-
       K, the net revenue interest may be utilized as a substitute for these
disclosures,
       consistent with your disclosure of the    net    developed and
undeveloped mineral
       acreage pursuant to Item 1208 of Regulation S-K.

Supplemental Oil & Gas Reserve Information (Unaudited)
Oil & Gas Reserves, page 148

11.    We note that you report proved developed and proved undeveloped reserves
on a total
       combined basis (including the consolidated interests and the equity
method investee
       interests) as of the end of each of the last three fiscal years on page
149.
 September 5, 2025
Page 4

       However, as FASB ASC 932-235-50-8c pertains to the disclosures
prescribed by
       FASB ASC 932-235-50-4, you should additionally disclose this information
       separately for your consolidated interests and equity method investee
interests. For
       additional guidance regarding the disclosure of reserve quantity
information, please
       refer to the illustration and accompanying notes in FASB ASC
932-235-55-2.

       Also expand your disclosure to include the net quantities of proved
developed and
       proved undeveloped reserves at the beginning of the initial year shown
in the reserves
       reconciliation, i.e. as of January 1, 2022 (for the year ended December
31, 2022) to
       comply with FASB ASC 932-235-50-4.

        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 Hodgin at 202-551-3699 or Karl Hiller at
202-551-3686 with any
questions regarding the comments.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation

```

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