<SEC-DOCUMENT>0001193125-15-392980.txt : 20160108
<SEC-HEADER>0001193125-15-392980.hdr.sgml : 20160108
<ACCEPTANCE-DATETIME>20151202140434
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-392980
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20151202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSOL Energy Inc
		CENTRAL INDEX KEY:			0001070412
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
		IRS NUMBER:				510337383
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CNX CENTER
		STREET 2:		1000 CONSOL ENERGY DRIVE
		CITY:			CANONSBURG
		STATE:			PA
		ZIP:			15317
		BUSINESS PHONE:		724-485-4000

	MAIL ADDRESS:	
		STREET 1:		CNX CENTER
		STREET 2:		1000 CONSOL ENERGY DRIVE
		CITY:			CANONSBURG
		STATE:			PA
		ZIP:			15317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONSOL ENERGY INC
		DATE OF NAME CHANGE:	19980915
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<TYPE>CORRESP
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>CONSOL ENERGY INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">CNX Center </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1000 CONSOL Energy
Drive </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Canonsburg, Pennsylvania 15317-6506 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">December 2, 2015 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>VIA EDGAR TRANSMISSION
</I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="8%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>CONSOL Energy Inc.</B> </TD></TR></TABLE>
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<TD WIDTH="8%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;<B></B></TD>
<TD ALIGN="left" VALIGN="top"><B>Registration Statement on Form S-4 (File No.&nbsp;333-208140)</B> </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">In connection with the offer (the &#147;<B><I>Exchange Offer</I></B>&#148;) by CONSOL Energy Inc., a Delaware corporation (the
&#147;<B><I>Issuer</I></B>&#148;), to exchange up to $500,000,000 aggregate principal amount of the Company&#146;s registered 8.000% Senior Notes due 2023 (the &#147;<B><I>Exchange Notes</I></B>&#148;) for any and all of the Company&#146;s
outstanding unregistered $500,000,000 aggregate principal amount 8.000% Senior Notes due 2023 (the &#147;<B><I>Private Notes</I></B>&#148;), and the guarantees thereof by the guarantors (the &#147;<B><I>Guarantors</I></B>&#148; and, together with
the Issuer, the &#147;<B><I>Company</I></B>&#148;) listed in the Registration Statement (defined below), the Company hereby represents and warrants to the staff of the Securities and Exchange Commission (the &#147;<B><I>Staff</I></B>&#148;) as
follows: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">The Company is registering the Exchange Notes through a Registration Statement on Form S-4 (the &#147;<B><I>Registration Statement</I></B>&#148;) in reliance on the Staff&#146;s position enunciated in Exxon Capital
Holdings Corp., SEC No-Action Letter (April&nbsp;13, 1988) (the &#147;<B><I>Exxon Capital Letter</I></B>&#148;), Morgan Stanley&nbsp;&amp; Co. Inc., SEC No-Action Letter (June 5, 1991) (the &#147;<B><I>Morgan Stanley Letter</I></B>&#148;),
Shearman&nbsp;&amp; Sterling, SEC No-Action Letter (July 2, 1993) (the &#147;<B><I>Shearman&nbsp;&amp; Sterling Letter</I></B>&#148;) and other interpretive letters of similar effect. </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top">The Company has not entered into any arrangement or understanding with any person to distribute the Exchange Notes and, to the best of the Company&#146;s information and belief, each person participating in the Exchange
Offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the Exchange Notes. With respect to any broker-dealer who holds Private Notes
acquired for its own account as a result of market-making activities or other trading activities and who receives Exchange Notes in exchange for such Private Notes pursuant to the Exchange Offer, neither the Company nor any of its affiliates has
entered into any arrangement or understanding with any such broker-dealer to distribute the Exchange Notes. </TD></TR></TABLE>

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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top">The Company will make each person participating in the Exchange Offer aware (through the prospectus contained in the Registration Statement or otherwise) that (a)&nbsp;any broker-dealer who holds the Private Notes
acquired for its own account as a result of market-making activities or other trading activities and who receives Exchange Notes in exchange for such Private Notes pursuant to the Exchange Offer (i)&nbsp;must comply with the prospectus delivery
requirements of the Securities Act of 1933, as amended (the &#147;<B><I>Securities Act</I></B>&#148;) and (ii)&nbsp;may be a statutory underwriter; and (b)&nbsp;if any person is participating in the Exchange Offer for the purpose of distributing the
Exchange Notes, such person (i)&nbsp;may not rely on the Staff&#146;s position enunciated in the Exxon Capital Letter, the Morgan Stanley Letter, the Shearman&nbsp;&amp; Sterling Letter, or other interpretive letters to similar effect, and
(ii)&nbsp;must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Company acknowledges that such a secondary resale transaction by such person participating
in the Exchange Offer for the purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the selling securityholder information required by Item&nbsp;507 of Regulation S-K. </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top">The Company will also require each exchange offeree, in order to participate in the Exchange Offer, to execute a letter of transmittal or similar documentation that will include (a)&nbsp;a representation that by
tendering the Private Notes in the Exchange Offer, such person will be deemed to represent that such person is not engaged in, and does not intend to engage in, a distribution of the Exchange Notes and (b)&nbsp;if the exchange offeree is a
broker-dealer holding Private Notes acquired for its own account as a result of market-making activities or other trading activities, an acknowledgment that it will deliver a prospectus meeting the requirements of the Securities Act in connection
with any resale of the Exchange Notes received in respect of Private Notes pursuant to the Exchange Offer. The letter of transmittal or similar documentation will also contain a statement to the effect that, by delivering such a prospectus, a
broker-dealer will not be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">5.</TD>
<TD ALIGN="left" VALIGN="top">The Company will commence the Exchange Offer for the Private Notes when the Registration Statement is declared effective by the Securities and Exchange Commission. The Exchange Offer will remain in effect for a limited
time and will not require the Company to maintain an &#147;evergreen&#148; registration statement. The Exchange Offer will be conducted by the Company in compliance with the Securities Exchange Act of 1934, as amended, and any applicable rules and
regulations thereunder. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature Page Follows</I>] </P>

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<TD VALIGN="top" COLSPAN="5"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Sincerely yours,</P></TD></TR>
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<TD VALIGN="top" COLSPAN="5"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>CONSOL Energy Inc.</B></P></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">By:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Stephen W. Johnson</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Stephen W. Johnson</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Executive Vice President and</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Chief
Administrative Officer</P></TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">David J. Miller (By Email) </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Latham&nbsp;&amp; Watkins LLP </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">811 Main Street, Suite 3700 </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Houston, Texas&nbsp;77002 </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">David.Miller@lw.com </TD></TR></TABLE>
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