0001104659-10-040715.txt : 20110418 0001104659-10-040715.hdr.sgml : 20110418 20100730114839 ACCESSION NUMBER: 0001104659-10-040715 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Intrepid Potash, Inc. CENTRAL INDEX KEY: 0001421461 STANDARD INDUSTRIAL CLASSIFICATION: MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400] IRS NUMBER: 261501877 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 707 17TH STREET STREET 2: SUITE 4200 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-296-3006 MAIL ADDRESS: STREET 1: 707 17TH STREET STREET 2: SUITE 4200 CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm

 

[LETTERHEAD OF HOLME ROBERTS & OWEN LLP]

 

July 30, 2010

 

Ms. Alexandra Ledbetter

U.S. Securities and Exchange Commission

100 F Street NE, Stop 4628

Washington, DC  20549-4628

 

Re:                               Intrepid Potash, Inc.

Form 10-K for the Fiscal year Ended December 31, 2009

Filed March 1, 2010

Schedule 14A Filed March 26, 2010

File No. 1-34025

 

Dear Ms. Ledbetter:

 

I am writing to confirm your conversation of July 29, 2010, with Geoffrey T. Williams, Jr., Corporate Counsel and Secretary for Intrepid Potash, Inc. (the “Company”), concerning the schedule for responding to comments raised by the U.S. Securities and Exchange Commission (the “Staff”) in its letter to the Company, dated July 22, 2010, (the “Comment Letter”), with respect to the above referenced public reports on Form 10-K and Schedule 14A.

 

As certain of the Staff’s comments require management to obtain detailed accounting records and information and in accordance with your conversation with Mr. Williams, the Company likely will not be able to respond to the Comment Letter until the week of August 16, 2010.

 

Should you have any questions or require additional information, please do not hesitate to contact me at (303) 866-0245 or Jennifer D’Alessandro of this firm at (303) 866-0635, or Mr. Williams at (303) 996-3764.

 

Very truly yours,

 

 

 

/s/ W. Dean Salter

 

 

 

W. Dean Salter

 

 

 

WDS/sjd

 

 

 

cc: Geoffrey T. Williams, Jr.