16243 Highway 216
Brookwood, AL 35444
April 10, 2017
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
Division of Corporation Finance
Attn: John Reynolds
Re: | Warrior Met Coal, LLC |
Registration Statement on FormS-1, as amended
FileNo. 333-216499
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Warrior Met Coal, LLC, a Delaware limited liability company, to be converted into a Delaware corporation named Warrior Met Coal, Inc. (the “Company”), hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 4:00 p.m. (EDT) on April 12, 2017, or as soon thereafter as is practicable.
Please contact Rosa A. Testani at (212)872-8115 or Shar Ahmed at (713)220-8126 of Akin Gump Strauss Hauer & Feld LLP with any questions you may have concerning this request and please contact either one of them by telephone call when this request for acceleration has been granted.
Division of Corporation Finance
Mr. John Reynolds
April 10, 2017
Very truly yours, | ||
Warrior Met Coal LLC | ||
By: | /s/ Dale W. Boyles | |
Name: Dale W. Boyles | ||
Title: Chief Financial Officer |
cc: | Rosa A. Testani, Akin Gump Strauss Hauer & Feld LLP |
Shar Ahmed, Akin Gump Strauss Hauer & Feld LLP
Daniel Bursky, Fried Frank Harris Shriver & Jacobson LLP
Andrew B. Barkan, Fried Frank Harris Shriver & Jacobson LLP