# EDGAR Filing Document

**Accession Number:** 0001086600
**File Stem:** 0001558370-25-011933
**Filing Date:** 2025-9
**Character Count:** 3586
**Document Hash:** ded6d20f4cff19fd2b159d1c11678cfc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001558370-25-011933.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0001558370-25-011933

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250908

**FILER**: 

**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:** CORRESP

**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

September 8, 2025

***Via EDGAR***

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Attn: | Karl Hiller |
|  | Branch Chief |
|  | Office of Energy & Transportation |
| Re:  | **Alliance Resource Partners, L.P.**  |
|  | **Form 10-K for the Year Ended December 31, 2024** |
|  | **Filed February 27, 2025** |
|  | **File No. 000-26823** |

---

Ladies and Gentlemen:

Alliance Resource Partners, L.P. (the "***Partnership***," "***we***" or "***our***") acknowledges receipt of the letter dated September 5, 2025, containing comments of the staff of the Division of Corporation Finance (the "***Staff***") of the Securities and Exchange Commission (the "***Commission***") with respect to the Partnership's Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2024, File No. 000-26823, filed with the Commission on February 27, 2025 (the "***Comment Letter***").

The Comment Letter requests that we respond to the Staff's comments within 10 business days or to advise the Staff promptly when we will provide the Staff with our responses. We respectfully request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff's comments and to complete our responses. We would expect to submit a formal response on or before October 17, 2025 assuming we do not encounter issues which would require materially more time than that to complete. If we have any questions while we are preparing our responses, we may request a call with the Staff for clarification purposes.

Please direct any questions or comments regarding the foregoing to the undersigned or to our counsel at Vinson & Elkins L.L.P., David Oelman at (713) 758-3708 or Brenda Lenahan at (212) 237-0133.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Alliance Resource Partners, L.P.** | **Alliance Resource Partners, L.P.** |
| By:  | <u>/s/ Cary P. Marshall&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>  |
|  | Cary P. Marshall |
| Sr. Vice President and Chief Financial Officer | Sr. Vice President and Chief Financial Officer |

---

---

| | |
|:---|:---|
| Cc: | Steven C. Schnitzer |
|  | Alliance Resource Partners, L.P.  |
|  | David P. Oelman |
|  | Vinson & Elkins L.L.P. |
|  | Brenda K. Lenahan |
|  | Vinson & Elkins L.L.P. |

---

------