Correspondence

0001193125-15-229928.txt : 20150729 0001193125-15-229928.hdr.sgml : 20150729 20150622120133 ACCESSION NUMBER: 0001193125-15-229928 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CNX Coal Resources LP CENTRAL INDEX KEY: 0001637558 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE MINING [1220] IRS NUMBER: 473445032 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 CONSOL ENERGY DRIVE CITY: CANONSBURG STATE: PA ZIP: 15317 BUSINESS PHONE: 724-485-4009 MAIL ADDRESS: STREET 1: 1000 CONSOL ENERGY DRIVE CITY: CANONSBURG STATE: PA ZIP: 15317 CORRESP 1 filename1.htm Correspondence

June 22, 2015

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:

John Reynolds, Assistant Director

Division of Corporation Finance

Re:

CNX Coal Resources Partners LP (the “Partnership”)

Registration Statement on Form S-1 (File No. 333-203165)

Ladies and Gentlemen:

As representatives of the several underwriters of the Partnership’s proposed public offering of up to 11,500,000 common units representing limited partner interests of the Partnership, we hereby join the Partnership’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on June 24, 2015, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, we wish to advise you that we have effected the following distribution of the Partnership’s Preliminary Prospectus dated June 15, 2015, through the date hereof:

Preliminary Prospectus dated June 15, 2015:

2,467 copies to prospective underwriters, institutional investors, dealers and others

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with Rule 15c2-8 under the Securities Exchange Act of 1934.


Very truly yours, MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED WELLS FARGO SECURITIES, LLC As Representatives of the several Underwriters

By:		MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

By:		/s/ Michael Liloia
		Name: Michael Liloia
		Title: Vice-President

By:		WELLS FARGO SECURITIES, LLC

By:		/s/ David Herman
		Name: David Herman
		Title: Director

Signature to Acceleration Letter