Alliance Resource Partners LP – ‘10-Q/A’ for 3/31/01 – EX-18.1

On:  Friday, 3/29/02   ·   For:  3/31/01   ·   Accession #:  950129-2-1630   ·   File #:  0-26823

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Amendment to Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q/A      Alliance Resource Partners Lp - Amendment 03/31/01    13     51K 
 2: EX-18.1     Preferability Letter on Accounting Change              1      7K 

EX-18.1   —   Preferability Letter on Accounting Change

EX-18.1
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                                                                    Exhibit 18.1

Alliance Resource Partners, L.P.                                                
1717 South Boulder Avenue                                                       
Suite 600                                                                       
Tulsa, Oklahoma                                                                 

Dear Sirs/Madams:                                                               

At your request, we have read the description included in your Quarterly Report 
on Form 10-Q/A to the Securities and Exchange Commission for the quarter ended  
March 31, 2001, of the facts relating to your change in method of estimating    
coal workers pneumoconiosis ("black lung") liabilities from applying the        
principles of Statement of Financial Accounting Standards ("SFAS") No. 5,       
"Accounting for Contingencies," as permitted under SFAS No. 112, "Employers'    
Accounting for Postemployment Benefits" ("SFAS 112"), to the application of a   
service cost method, which follows the principles of SFAS No. 106, "Employers'  
Accounting for Postretirement Benefits Other Than Pensions" that is also        
permitted under SFAS 112. We believe, on the basis of the facts so set forth and
other information furnished to us by appropriate officials of Alliance Resource 
Partners, L.P. (the "Partnership"), that the accounting change described in your
Form 10-Q/A is to an alternative accounting principle that is preferable under  
the circumstances.                                                              

We have not audited any consolidated financial statements of the Partnership and
its consolidated subsidiaries as of any date or for any period subsequent to    
December 31, 2000. Therefore, we are unable to express, and we do not express,  
an opinion on the facts set forth in the above-mentioned Form 10-Q/A, on the    
related information furnished to us by officials of the Partnership, or on the  
financial position, results of operations, or cash flows of Alliance Resource   
Partners, L.P. and its consolidated subsidiaries as of any date or for any      
period subsequent to December 31, 2000.                                         

Yours truly,                                                                    

/s/ Deloitte & Touche LLP                                                       

Tulsa, Oklahoma                                                                 
January 18, 2002                                                                

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q/A’ Filing		Date		Other Filings
Filed on:		3/29/02		10-K/A,  10-Q/A
		1/18/02
For Period End:		3/31/01		10-Q
		12/31/00		10-K,  10-K/A
				List all Filings