ALLIANCE RESOURCE PARTNERS LP responded to SEC staff comments on leases
Letter dated
2025-10-03; published on EDGAR 2026-07-02 — the
SEC releases comment letters only after the review closes.
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 be 17,502 total gross productive horizontal wells. Please revise your disclosure to either resolve or to clarify the reasons for the apparent inconsistency. Response…
Evidence
Direction
company to staff
Letter dated
2025-10-03
Published on edgar
2026-07-02
Reviewing
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: This letter
Source
Company response to SEC staff (CORRESP)
Topics
Leases
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned ALLIANCE RESOURCE PARTNERS LP's accounting for leases
Letter dated
2025-09-05; published on EDGAR 2026-07-02 — the
SEC releases comment letters only after the review closes.
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…
Evidence
Cited sections
Item 1202(a)(8)(iii) of Regulation S-K. Acreage Concentrations, page 77
Direction
staff to company
Letter dated
2025-09-05
Published on edgar
2026-07-02
Reviewing
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 revie
Source
SEC staff comment letter (UPLOAD)
Topics
Leases
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.