# EDGAR Filing Document

**Accession Number:** 0001910950
**File Stem:** 0001193125-23-061106
**Filing Date:** 2023-3
**Character Count:** 3154
**Document Hash:** c3c30fb04a6b42fecacbd95142382385
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-061106.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 0001193125-23-061106

**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

March 6, 2023

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

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

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| | |
|:---|:---|
| **Re:** | **Request for Acceleration of Effectiveness of Registration Statement on Form S-1, as amended (File No. 333-269488) (the "Registration Statement") of Atlas Energy Solutions Inc., a Delaware corporation (the "Company")**  |

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Ladies and Gentlemen:

In connection with the Registration Statement on Form S-1 of the Company, the undersigned, as the representatives of the several underwriters of the offering (the "Underwriters"), hereby join the Company's request for acceleration of the effective date and time of the Registration Statement to 4:00 p.m., Washington, D.C. time, on March 8, 2023 or as soon thereafter as practicable, unless the Company notifies you otherwise prior to such time.

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned advises that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to the underwriters, dealers, institutional investors, retail investors and others, prior to the requested effective time of the Registration Statement.

In connection with the preliminary prospectus distribution for the above-referenced issue, the Underwriters have confirmed that they are complying with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

*[Signature Page Follows]* 

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| By: | /s/ Charles Park |
| Name: | Charles Park |
| Title: | Managing Director |

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| | |
|:---|:---|
| BOFA SECURITIES, INC. | BOFA SECURITIES, INC. |
| By: | /s/ Ray Craig |
| Name: | Ray Craig |
| Title: | Managing Director |

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| | |
|:---|:---|
| PIPER SANDLER & CO. | PIPER SANDLER & CO. |
| By: | /s/ Ira Green, Jr. |
| Name: | Ira Green, Jr. |
| Title: | Head of Energy & Power Capital Markets |
| As Representatives of the several underwriters | As Representatives of the several underwriters |

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*[Signature Page to Underwriter Acceleration Request]*