RHINO RESOURCE PARTNERS LP
424 Lewis Hargett Circle, Suite 250
Lexington, KY 40503
July 26, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: John Reynolds and George K. Schuler
Re: | Rhino Resource Partners LP | |
Form 10-K for the Fiscal Year Ended December 31, 2015 | ||
Filed March 25, 2016 | ||
File No. 001-34892 |
Ladies and Gentlemen:
Rhino Resource Partners LP (the “Partnership,” “we” or “our”) acknowledges receipt of the letter dated July 25, 2016, 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 Form 10-K for the Fiscal Year Ended December 31, 2015, File No. 001-34892, filed with the Commission on March 25, 2016 (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 expect to provide our responses to the Comment Letter no later than August 24, 2016.
Securities and Exchange Commission
July 26, 2016
Page 2
If you have any questions regarding the foregoing response, please contact the undersigned at (859) 389-6500.
Very truly yours, | ||
Rhino Resource Partners LP | ||
By: | Rhino GP LLC, its general partner | |
By: | /s/ Whitney C. Kegley | |
Name: | Whitney C. Kegley | |
Title: | Vice President, Secretary and General Counsel |
cc: Brenda K. Lenahan
Vinson & Elkins L.L.P.