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¶ – Release Delayed to: 12/6/06 ·As Of Filer Filing For·On·As Docs:Size Issuer Agent 1/09/06 Alliance Resource Partners LP CORRESP¶ 12/06/06 2:75K Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size 2: COVER Comment-Response or Cover Letter to the SEC HTML 12K 1: CORRESP Comment-Response or Other Letter to the SEC HTML 49K
| SEC Cover Letter |
| Brian L. Cantrell | ||
| Senior Vice President and Chief Financial Officer 918.295.7673 |
Mr. Barry Stem
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
FOIA CONFIDENTIAL TREATMENT REQUEST
CONFIDENTIAL TREATMENT REQUESTED
BY ALLIANCE RESOURCE PARTNERS, L.P.
Dear Mr. Stem:
Attached hereto are Exhibits “A-1-A”, “A-1-B”, “A-2-A”, “A-2-B”, “A-3-A”, “A-3-B”, “A-4” “B-1”, “B-2-A”, “B-2-B”, “C-1-A”, C-1-B”, “C-2”, and “C-3” (the “Confidential Material”) to the response letter (the “Response Letter”) of Alliance Resource Partners, L.P. (the “Partnership”) dated January 9, 2006 to the attention of the United States Securities and Exchange Commission (the “SEC”), responding to certain comments of the SEC previously communicated to the Partnership in writing. A courtesy copy of the Response Letter is also attached hereto.
In accordance with Regulation 200.83 of the Rules of Practice of the SEC (17 C.F.R. §200.83), we also request, for reasons of business confidentiality, that the SEC not disclose the Confidential Material, or the fact of the existence thereof, in response to any request under the Freedom of Information Act (5 U.S.C. §552). Please promptly inform the undersigned of any request for the Confidential Material made pursuant to the Freedom of Information Act or the SEC’s rules so that the undersigned may substantiate the foregoing request for confidential treatment in accordance with Regulation 200.83.
Pursuant to Regulation 200.83, a copy of this request (but not the Confidential Material) is also being delivered to the Freedom of Information Act Officer of the SEC.
1717 South Boulder, Suite 600, Tulsa, Oklahoma 74119
P. O. Box 22027, Tulsa, Oklahoma 74121-2027
Fax: (918) 295-7357
Page 2
Should you have any questions or require any assistance concerning this matter, please contact the undersigned, Senior Vice President and Chief Financial Officer of the Partnership, at (918) 295-7673 or David Oelman of Vinson & Elkins L.L.P. at (713) 758-3708.
| Sincerely, |
| Senior Vice President and Chief Financial Officer |
| cc: | David P. Oelman |
Vinson & Elkins L.L.P.
2300 First City Tower
1001 Fannin
One copy, with enclosure
Office of Freedom of Information
and Privacy Act Operations
Mail Stop 5546
100 F Street, N.E.
Washington, DC 20549-5546
One copy, without enclosure
| This ‘CORRESP’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
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| Release Delayed to: | 12/6/06 | CORRESP, UPLOAD | ||
| Filed on: | 1/9/06 | |||
| List all Filings | ||||