<SEC-DOCUMENT>0001558370-23-002044.txt : 20230224
<SEC-HEADER>0001558370-23-002044.hdr.sgml : 20230224
<ACCEPTANCE-DATETIME>20230224161115
ACCESSION NUMBER:		0001558370-23-002044
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		11
FILED AS OF DATE:		20230224
DATE AS OF CHANGE:		20230224
EFFECTIVENESS DATE:		20230224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANCE RESOURCE PARTNERS LP
		CENTRAL INDEX KEY:			0001086600
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
		IRS NUMBER:				731564280
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269997
		FILM NUMBER:		23667246

	BUSINESS ADDRESS:	
		STREET 1:		1717 SOUTH BOULDER AVENUE
		CITY:			TULSA
		STATE:			OK
		ZIP:			74119
		BUSINESS PHONE:		9182957600
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tmb-20230224xs8.htm
<DESCRIPTION>S-8
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:24 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:4.47%;padding-right:4.47%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">As filed with the Securities and Exchange Commission on February 24, 2023</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:10pt 0pt 0pt 360pt;">Registration No.&#160;333-&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;min-height:2.0pt;border-bottom:2.25pt solid #000000;margin:0pt 53.3pt 0pt 45pt;"><font style="font-size:12pt;margin-left:0pt;margin-right:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:1pt;min-height:1.0pt;border-bottom:1.0pt solid #000000;margin:0pt 53.3pt 2pt 45pt;">&#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">UNITED STATES SECURITIES AND EXCHANGE COMMISSION</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:4pt 0pt 0pt 0pt;"><b style="font-weight:bold;">Washington, D.C. 20549</b></p><div style="font-family:'Times New Roman','Times','serif';font-size:10.0pt;margin-bottom:1pt;min-height:1.19em;position:relative;width:100%;"><hr noshade="true" color="#000000" size="1.8" width="83.3%" style="background-color:#000000;color:#000000;height:1.8pt;position:relative;top:0.6em;border:none;margin:0 auto;" align="center"></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><b style="font-weight:bold;">FORM&#160;S-8</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><b style="font-weight:bold;">REGISTRATION STATEMENT</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><b style="font-weight:bold;">UNDER</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><b style="font-weight:bold;">THE SECURITIES ACT OF 1933</b></p><div style="font-family:'Times New Roman','Times','serif';font-size:10.0pt;margin-bottom:0pt;min-height:1.19em;position:relative;width:100%;"><hr noshade="true" color="#000000" size="1.8" width="83.6%" style="background-color:#000000;color:#000000;height:1.8pt;position:relative;top:0.6em;border:none;margin:0 auto;" align="center"></div><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;table-layout:auto;width:80%;" align="center"><tr style="height:1pt;"><td style="vertical-align:bottom;width:49.98%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:50.01%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td colspan="2" style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">ALLIANCE RESOURCE PARTNERS,&#160;L.P.</b></p></td></tr><tr><td colspan="2" style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;">(Exact name of registrant as specified in its charter)</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;"><font style="font-size:7.5pt;margin-bottom:10pt;visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:bottom;width:49.98%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">Delaware</b></p></td><td style="vertical-align:bottom;width:50.01%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;"><b style="font-weight:bold;">73-1564280</b></p></td></tr><tr><td style="vertical-align:bottom;width:49.98%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;">(State or Other Jurisdiction of<br>Incorporation or Organization)</p></td><td style="vertical-align:bottom;width:50.01%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt 0pt 1pt 0pt;">(I.R.S. Employer<br>Identification No.)</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:5.75pt;padding-right:5.75pt;table-layout:auto;width:80%;" align="center"><tr><td style="vertical-align:bottom;width:49.99%;margin:0pt;padding:0pt 5.75pt 0pt 5.75pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">1717 South Boulder Avenue, </b><b style="font-weight:bold;"><br></b><b style="font-weight:bold;">Suite 400, Tulsa, Oklahoma </b></p></td><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 5.75pt 0pt 5.75pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:center;margin:0pt 0pt 1pt 0pt;"><b style="font-size:10pt;font-weight:bold;">74119</b></p></td></tr><tr><td style="vertical-align:bottom;width:49.99%;margin:0pt;padding:0pt 5.75pt 0pt 5.75pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:center;margin:0pt 0pt 1pt 0pt;"><font style="font-size:10pt;">(Address of Principal Executive Offices)</font></p></td><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 5.75pt 0pt 5.75pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:center;margin:0pt 0pt 1pt 0pt;"><font style="font-size:10pt;">(Zip Code)</font></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:10pt 0pt 0pt 0pt;"><b style="font-family:'Times New Roman Bold';font-weight:bold;text-transform:uppercase;">Amended and restated Alliance Coal, LLC 2000 Long-Term Incentive Plan</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">(Full title of the plan)</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">R. Eberley Davis</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">1717 South Boulder Avenue, Suite 400</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">Tulsa, Oklahoma 74119</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">(Name and address of agent for service)</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">(918) 295-7600</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">(Telephone number, including area code, of agent for service)</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-style:italic;font-weight:bold;">Copies to:</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">David P. Oelman</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">Vinson &amp; Elkins L.L.P.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">845 Texas Avenue, Suite 4700</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">Houston, Texas 77002</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;">(713)-758-2222</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><font style="font-weight:bold;margin-bottom:10pt;visibility:hidden;">&#8203;</font></p><div style="font-family:'Times New Roman','Times','serif';font-size:10.0pt;margin-bottom:0pt;min-height:1.19em;position:relative;width:100%;"><hr noshade="true" color="#000000" size="1.8" width="92.2%" style="background-color:#000000;color:#000000;height:1.8pt;position:relative;top:0.6em;border:none;margin:0 auto;" align="center"></div><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:justify;margin:2pt 21.8pt 0pt 22.5pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#160;&#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule&#160;12b-2 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;).</p><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:80%;" align="center"><tr style="height:1pt;"><td style="vertical-align:middle;width:28.37%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:50%;transform:translate(0,-50%);width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:0.32%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:middle;width:37.88%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:50%;transform:translate(0,-50%);width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:0.63%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:middle;width:27.26%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:50%;transform:translate(0,-50%);width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:top;width:5.51%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:middle;width:28.37%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:0.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:middle;width:37.88%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:0.63%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:middle;width:27.26%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:5.51%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:top;width:28.37%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;padding-left:10pt;text-align:center;text-indent:-10pt;margin:0pt 0pt 0pt 5pt;">Large accelerated filer</p></td><td style="vertical-align:bottom;width:0.32%;margin:0pt;padding:0pt;"></td><td style="vertical-align:bottom;width:37.88%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;margin:0pt;"><font style="font-family:'Segoe UI Symbol';">&#9746;</font></p></td><td 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style="font-family:'Segoe UI Symbol';">&#9744;</font></p></td><td style="vertical-align:bottom;width:0.63%;margin:0pt;padding:0pt;"></td><td style="vertical-align:bottom;width:27.26%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;">Smaller Reporting Company </p></td><td style="vertical-align:top;width:5.51%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;margin:0pt;"><font style="font-family:'Segoe UI Symbol';">&#9744;</font></p></td></tr><tr style="height:3.7pt;"><td style="vertical-align:top;width:28.37%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;padding-left:10pt;text-align:center;text-indent:-10pt;margin:0pt 0pt 0pt 5pt;">Emerging Growth Company</p></td><td style="vertical-align:bottom;width:0.32%;margin:0pt;padding:0pt;"></td><td style="vertical-align:bottom;width:37.88%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;margin:0pt;"><font style="font-family:'Segoe UI Symbol';">&#9744;</font></p></td><td style="vertical-align:bottom;width:0.63%;margin:0pt;padding:0pt;"></td><td style="vertical-align:bottom;width:27.26%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:5.51%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:justify;margin:8pt 21.8pt 0pt 22.5pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section&#160;7(a)(2)(B) of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).&#160;&#160;&#160;&#160;<font style="font-family:'Segoe UI Symbol';">&#9744;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;padding-bottom:1pt;text-align:justify;text-indent:0pt;border-bottom:3px double #000000;margin:1pt 0pt 0pt 0pt;"><font style="font-size:3pt;margin-bottom:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p><p style="display:none;font-family:'Times New Roman','Times','serif';line-height:0pt;margin:0pt;"><font style="font-size:0pt;visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-bottom:30pt;margin-left:4.47%;margin-right:4.47%;margin-top:30pt;page-break-after:always;width:91.06%;border-width:0;"><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:21.6pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 30pt 0pt;"><font style="color:#0563c1;visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 9pt 0pt;"><b style="font-weight:bold;">EXPLANATORY NOTE</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:0pt 0pt 9pt 0pt;">This Registration Statement on Form S-8 (this &quot;Registration Statement&quot;) is being filed for the purpose of registering the offer and sale of an additional 8,300,000 shares of common units, representing partnership interests of limited partners (the &quot;Common Units&quot;) that may be issued pursuant to the Amended and Restated Alliance Coal, LLC 2000 Long-Term Incentive Plan of Alliance Coal, LLC (as amended from time to time, the &quot;Plan&quot;). Except as otherwise set forth below, the contents of the registration statements on Forms S-8 previously filed with the Securities and Exchange Commission (the &quot;Commission&quot;) on each of April 1, 2002 (File No. 333-85258) and March 3, 2010 (File No. 333-165168), which registered the offer and sale of 730,000 units and an additional 2,400,000 units, respectively, of Common Units under the Plan, are incorporated herein by reference and made a part of this Registration Statement as permitted by General Instruction E to Form S-8.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.43;text-align:center;margin:12pt 0pt 0pt 0pt;"><b style="font-weight:bold;">PART I</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 9pt 0pt;"><b style="font-weight:bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:0pt 0pt 9pt 0pt;">Alliance Resource Partners, L.P. (the &quot;Registrant&quot;) will send or give to all participants in the Plan the document(s) containing the information required by Part I of Form S-8, as specified in Rule 428(b)(1) promulgated by the Commission under the Securities Act. In accordance with Rule 428, the Registrant has not filed such document(s) with the Commission, but such document(s) (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II hereof) shall constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:12pt 0pt 0pt 0pt;"><b style="font-weight:bold;">PART II</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 9pt 0pt;"><b style="font-weight:bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 9pt 0pt;"><b style="font-weight:bold;">Item 3.&#160;&#160;&#160;&#160;Incorporation of Documents by Reference.</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:0pt;">Except to the extent that information is deemed furnished and not filed pursuant to securities laws and regulations, the following documents have been filed by the Registrant with the Commission and are incorporated by reference into this Registration Statement and will be deemed to be a part hereof:</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.43;margin-bottom:12pt;margin-top:0pt;table-layout:fixed;width:100%;border:0pt;"><tr><td style="width:54pt;"></td><td style="font-family:'Times New Roman','Times','serif';font-size:10pt;vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;">(a)</td><td style="padding:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;"><a name="_Hlk126335153"></a></font><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">The Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837023002034/arlp-20221231x10k.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">December 31, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">;</font></td></tr></table><table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.43;margin-bottom:12pt;margin-top:0pt;table-layout:fixed;width:100%;border:0pt;"><tr><td style="width:54pt;"></td><td style="font-family:'Times New Roman','Times','serif';font-size:10pt;vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;">(b)</td><td style="padding:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">The Registrant&#8217;s Current Report on Form 8-K filed with the Commission on </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837022001415/arlp-20220214x8k.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">February 18, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">, </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837022018066/arlp-20221115x8k.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">November 18, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">, </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837022018541/arlp-20221206x8k.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">December 12, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">, and </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837023000394/arlp-20230113x8k.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">January 20, 2023</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;background:#ffffff;"> </font><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">(excluding any information furnished pursuant to Item 2.02 or Item 7.01 of any Current Report on Form 8-K);</font></td></tr></table><table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.43;margin-bottom:12pt;margin-top:0pt;table-layout:fixed;width:100%;border:0pt;"><tr><td style="width:54pt;"></td><td style="font-family:'Times New Roman','Times','serif';font-size:10pt;vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;">(c)</td><td style="padding:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">The Registrant&#8217;s Quarterly Report on Form 10-Q filed with the Commission on </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837022007742/arlp-20220331x10q.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">May 9, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">, </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837022012552/arlp-20220630x10q.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">August 8, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">, and </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001086600/000155837022016549/arlp-20220930x10q.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">November 7, 2022</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">; </font></td></tr></table><table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.43;margin-bottom:12pt;margin-top:0pt;table-layout:fixed;width:100%;border:0pt;"><tr><td style="width:54pt;"></td><td style="font-family:'Times New Roman','Times','serif';font-size:10pt;vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;">(d)</td><td style="padding:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">All other reports, if any, filed by the Registrant with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act; and</font></td></tr></table><table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.43;margin-bottom:0pt;margin-top:0pt;table-layout:fixed;width:100%;border:0pt;"><tr><td style="width:54pt;"></td><td style="font-family:'Times New Roman','Times','serif';font-size:10pt;vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;">(e)</td><td style="padding:0pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">Description of the Registrant&#8217;s Securities registered under Section 12 of the Securities Exchange Act of 1934 (incorporated by reference </font><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;font-size:10pt;" href="https://www.sec.gov/Archives/edgar/data/1086600/000155837022002091/arlp-20211231xex4d4.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">to Exhibit 4.4 to the Registrant&#8217;s Form 10-K (File No. 000-26823)</font></a><font style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:normal;">, filed with the Commission on February 25, 2022). </font></td></tr></table><div style="margin-top:12pt;"></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:0pt;">Except to the extent that information is deemed furnished and not filed pursuant to securities laws and regulations, all documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the filing of a post-effective amendment that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall also be deemed to be incorporated by reference herein and to be a part hereof from the dates of filing of such documents. Any statement contained in a<b style="font-weight:bold;"> </b>document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. </p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-bottom:30pt;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:always;width:79.3%;border-width:0;"><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:21.6pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 30pt 0pt;"><font style="color:#0563c1;visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;"><b style="font-weight:bold;">Item 8.&#160;&#160;&#160;&#160;Exhibits.</b></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;table-layout:auto;width:100%;"><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;margin:0pt 0pt 12pt 0pt;"><font style="font-size:10pt;"> </font><b style="font-weight:bold;">Exhibit</b><font style="font-size:10pt;"><br></font><b style="font-weight:bold;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">Number</b></p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt 0pt 12pt 6.2pt;"><b style="font-weight:bold;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">Exhibit Description</b></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.1</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000110465917047816/a17-18564_1ex3d2.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Fourth Amended and Restated Agreement of Limited Partnership of Alliance Resource Partners, L.P. (incorporated by reference to Exhibit 3.2 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-26823), filed with the Commission on July 28, 2017).</font></a> </p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.2</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000155837018000985/arlp-20171231ex39ed2bd1e.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Amendment No. 1 to the Fourth Amended and Restated Agreement of Limited Partnership of Alliance Resource Partners, L.P. (incorporated by reference to Exhibit 3.9 to the Registrant&#8217;s Current Report on Form 10-K (File No. 000-26823), filed with the Commission on February 23, 2018).</font></a> </p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.3</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000110465918038594/a18-14924_1ex3d3.htm#Exhibit3_3_030124"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Amendment No. 2 to the Fourth Amended and Restated Agreement of Limited Partnership of Alliance Resource Partners, L.P. (incorporated by reference to Exhibit 3.3 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-26823), filed with the Commission on June 6, 2018).</font></a> &#160;</p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.4</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000110465918038594/a18-14924_1ex3d4.htm#Exhibit3_4_113628"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Amendment No. 3 to the Fourth Amended and Restated Agreement of Limited Partnership of Alliance Resource Partners, L.P. (incorporated by reference to Exhibit 3.4 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-26823), filed with the Commission on June 6, 2018).</font></a> &#160;</p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.5</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000110465917047816/a17-18564_1ex3d2.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Form of Common Unit Certificate (incorporated by reference to Exhibit A to the Fourth Amended and Restated Agreement of Limited Partnership of Alliance Resource Partners, L.P. (incorporated by reference to Exhibit 3.2 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-26823), filed with the Commission on July 28, 2017).</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.6</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000155837017002827/arlp-20170424ex41519f84d.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Indenture by and among Alliance Resource Operating Partners, L.P. and Alliance Resource Finance Corporation, as issuers, Alliance Resource Partners, L.P., as parent, the subsidiary guarantors party thereto and Wells Fargo Bank, National Association, as trustee (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-26823) filed with the Commission on April 24, 2017).</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.7</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000155837017002827/arlp-20170424ex41519f84d.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Form of 7.500% Senior Note due 2025 (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Current Report on Form 8-K (File No. 000-26823) filed with the Commission on April 24, 2017).</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.8</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000155837022002091/arlp-20211231xex4d4.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Description of the Registrant&#8217;s Securities registered under Section 12 of the Securities Exchange Act of 1934 (incorporated by reference to Exhibit 4.4 to the Registrant&#8217;s Form 10-K (File No. 000-26823), filed with the Commission on February 25, 2022).</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">4.9</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="https://www.sec.gov/Archives/edgar/data/1086600/000155837022018066/arlp-20221115xex10d1.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Sixth Amendment to the Amended and Restated Alliance Coal, LLC 2000 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to the Registrant&#8217;s Form 8-K (File No. 000-26823 ) filed with the Commission on November 18, 2022).</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">5.1*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20230224xex5d1.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Opinion of Vinson &amp; Elkins L.L.P.</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">23.1*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20230224xex2.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Consent of Grant Thornton LLP</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">23.2*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;">Consent of Vinson &amp; Elkins L.L.P. (included in Exhibit 5.1 to this Registration Statement)</p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">23.3*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20230224xex3.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Consent of Ernst &amp; Young LLP</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">23.4*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20230224xex4.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Consent of Netherland, Sewell &amp; Associates, Inc.</font></a></p></td></tr></table></div></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-bottom:30pt;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:always;width:79.3%;border-width:0;"><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:21.6pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 30pt 0pt;"><font style="color:#0563c1;visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;table-layout:auto;width:100%;"><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">23.5*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20230224xex5.htm"><font style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Consent of RESPEC</font></a></p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">24.1*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;">Power of Attorney (included in the signature page of this Registration Statement)</p></td></tr><tr><td style="vertical-align:top;width:8.33%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 12pt 0pt;">107.1*</p></td><td style="vertical-align:top;width:91.66%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 6.2pt;"><a style="font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20230224xexfilingfees.htm"><font style="font-family:'Times New 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style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"></div></div></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:1pt;margin:0pt;">&#160;</p></td><td colspan="2" style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">ALLIANCE RESOURCE PARTNERS, L.P.</p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">&#160;</p></td><td colspan="2" style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">&#160;</p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">&#160;</p></td><td colspan="2" style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">&#160;</p></td></tr><tr style="height:13.5pt;"><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:1pt;margin:0pt;">&#160;</p></td><td style="vertical-align:top;width:6.41%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">By:</p></td><td style="vertical-align:top;width:43.58%;border-bottom:1.0pt solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">/s/ Joseph W. Craft III </p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:1pt;margin:0pt;">&#160;</p></td><td style="vertical-align:top;width:6.41%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Name:</p></td><td style="vertical-align:top;width:43.58%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Joseph W. Craft III</p></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:1pt;margin:0pt;">&#160;</p></td><td style="vertical-align:top;width:6.41%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Title:</p></td><td style="vertical-align:top;width:43.58%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 0pt 1.5pt;">President, Chief Executive Officer and Chairman of the Board of Directors</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:12pt 0pt 12pt 0pt;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints R. Eberley Davis and Cary P. Marshall each as his or her attorney-in-fact, with full power of substitution for him or her in any and all capacities, to sign any amendments to this Registration Statement, including any and all pre-effective and post-effective amendments and to file such amendments thereto, with exhibits thereto and other documents in connection therewith, with the Commission, hereby ratifying and confirming all that said attorney-in-fact, or each of his or her substitute or substitutes, may do or cause to be done by virtue hereof.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:36pt;margin:12pt 0pt 12pt 0pt;">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities indicated on February 24, 2023.</p><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:77.87%;" align="center"><tr style="height:1pt;"><td style="vertical-align:bottom;width:35.48%;margin:0pt;padding:1.5pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:64.51%;margin:0pt;padding:1.5pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td></tr><tr><td style="vertical-align:bottom;width:35.48%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:center;margin:0pt 0pt 0pt 1.5pt;"><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">Signatures</u></p></td><td style="vertical-align:bottom;width:64.51%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:center;margin:0pt 0pt 0pt 1.5pt;"><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">Title</u></p></td></tr><tr style="height:7.5pt;"><td style="vertical-align:bottom;width:35.48%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:9pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:64.51%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:9pt;visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:bottom;width:35.48%;border-bottom:1px solid #000000;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin:0pt 0pt 0pt 1.5pt;">/s/ Joseph W. 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Druten</font></p></td><td style="vertical-align:bottom;width:64.51%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:center;margin:0pt;">Director</p></td></tr><tr><td style="vertical-align:bottom;width:35.48%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 0pt 1.5pt;"><font style="font-size:9pt;margin-left:0pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:64.51%;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 0pt 1.5pt;"><font style="font-size:9pt;margin-left:0pt;visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:bottom;width:35.48%;border-bottom:1px solid #000000;margin:0pt;padding:1.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin:0pt 0pt 0pt 1.5pt;">/s/ John H. 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<DESCRIPTION>EX-5.1
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:22 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:9.56%;padding-right:10.29%;position:relative;"><div style="margin-top:30pt;width:100%;"><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;table-layout:fixed;width:100%;"><tr style="height:1pt;"><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 0pt -5.65pt;"><font style="font-size:1pt;margin-left:0pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr style="height:8.4pt;"><td style="vertical-align:top;width:100%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><img src="tmb-20230224xex5d1002.jpg" alt="Graphic" style="display:inline-block;height:15pt;left:0%;padding-bottom:0pt;position:relative;top:0pt;width:127.44pt;">`</p></td></tr><tr style="height:3.7pt;"><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 0pt -5.65pt;"><font style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;margin-left:0pt;visibility:hidden;">&#8203;</font></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:right;margin:0pt 0pt 10pt 0pt;"><a name="_Hlk507032745"></a><a name="_Hlk507032746"></a><a name="_Hlk507032747"></a><b style="font-weight:bold;">Exhibit 5.1</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;text-align:justify;margin:0pt 0pt 12pt 0pt;"><font style="font-size:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 13.5pt 12pt 9pt;">February 24, 2023<font style="display:inline-block;width:7.4pt;"></font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 13.5pt 0pt 9pt;">Alliance Resources Partners LP</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 13.5pt 0pt 9pt;">1717 South Boulder Avenue, Suite 400</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 13.5pt 0pt 9pt;">Tulsa, Oklahoma 74119</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:18pt 13.5pt 18pt 9pt;">Ladies and Gentlemen:</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;">We have acted as counsel for Alliance Resources Partners LP, a Delaware limited partnership (the &#8220;Company&#8221;), in connection with the Company&#8217;s registration under the Securities Act of 1933, as amended (the &#8220;Act&#8221;), of the offer and sale of an aggregate of up to 8,300,000 units of the Company&#8217;s common units, which represent limited partnership interests (the &#8220;Units&#8221;), pursuant to the Company&#8217;s registration statement on Form S-8 (the &#8220;Registration Statement&#8221;) to be filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on February 24, 2023, which Units may be issued from time to time in accordance with the terms of the Amended and Restated Alliance Coal, LLC 2000 Long-Term Incentive Plan of Alliance Coal, LLC (as amended, the &#8220;Plan&#8221;).</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;">In reaching the opinions set forth herein, we have examined and are familiar with originals or copies, certified or otherwise identified to our satisfaction, of such documents and records of the Company and such statutes, regulations and other instruments as we deemed necessary or advisable for purposes of this opinion, including (i) the Registration Statement, (ii) certain resolutions adopted by the board of directors of the Company, (iii) the Plan, and (iv) such other certificates, instruments, and documents as we have considered necessary for purposes of this opinion letter. &#160;As to any facts material to our opinions, we have made no independent investigation or verification of such facts and have relied, to the extent that we deem such reliance proper, upon certificates of public officials and officers or other representatives of the Company. &#160;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;">We have assumed (i) the legal capacity of all natural persons, (ii) the genuineness of all signatures, (iii) the authority of all persons signing all documents submitted to us on behalf of the parties to such documents, (iv) the authenticity of all documents submitted to us as originals, (v) the conformity to authentic original documents of all documents submitted to us as copies, and (vi) that all information contained in all documents reviewed by us is true, correct and complete. &#160;In addition, we have assumed that Units will be issued in accordance with the terms of the Plan. &#160; </p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;">Based on the foregoing and subject to the limitations set forth herein, and having due regard for the legal considerations we deem relevant, we are of the opinion that the Units have been duly authorized and, when the Units are issued by the Company in accordance with the terms of the Plan and the instruments executed pursuant to the Plan, as applicable, which govern the awards to which any Unit relates, will be validly issued, fully paid (to the extent required by the Company&#8217;s partnership agreement) and non-assessable, except as such nonassessability may be limited by Sections 17-303, 17-607 and 17-804 of the Delaware Revised Uniform Limited Partnership Act or within the Company&#8217;s partnership agreement.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;">This opinion is limited in all respects to the <font style="font-family:'Times';">Delaware Revised Uniform Limited Partnership Act</font>. &#160;We express no opinion as to any matter other than as expressly set forth above, and no opinion on any other matter may be inferred or implied herefrom. &#160;The opinions expressed herein are rendered as of the date hereof and we expressly disclaim any obligation to update this letter or advise you of any change in any matter after the date hereof. &#160;</p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;table-layout:fixed;width:100%;"><tr style="height:1pt;"><td 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style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt;"><font style="white-space:pre-wrap;">  +1.713.758.2222  </font><b style="font-weight:bold;">Fax</b><font style="white-space:pre-wrap;"> +1.713.758.2346  </font><b style="font-weight:bold;">velaw.com</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;margin-bottom:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt 15.85pt 0pt 0pt;"><b style="font-weight:bold;white-space:pre-wrap;">Vinson &amp; Elkins LLP  Attorneys at Law</b></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt;"><font style="white-space:pre-wrap;">Abu Dhabi  Austin  Beijing  Dallas  Dubai  Hong Kong  Houston  London</font></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt 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style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt;"><font style="white-space:pre-wrap;">  +1.713.758.2222  </font><b style="font-weight:bold;">Fax</b><font style="white-space:pre-wrap;"> +1.713.758.2346  </font><b style="font-weight:bold;">velaw.com</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:top;width:48.91%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt 15.85pt 0pt 0pt;"><b style="font-weight:bold;white-space:pre-wrap;">Vinson &amp; Elkins LLP  Attorneys at Law</b></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt;"><font style="white-space:pre-wrap;">Abu Dhabi  Austin  Beijing  Dallas  Dubai  Hong Kong  Houston  London</font></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt 15.85pt 0pt 0pt;"><font style="white-space:pre-wrap;">Moscow  New York  Palo Alto  Riyadh  Shanghai  Tokyo  Washington</font></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:5pt;line-height:8pt;text-align:justify;margin:0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:51.08%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt;">845 Texas Avenue, Suite 4700<br>Houston, Texas 77002</p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:7pt;line-height:11pt;margin:0pt;"><b 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style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr style="height:30.15pt;"><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 0pt -5.65pt;"><img src="tmb-20230224xex5d1001.jpg" alt="Graphic" style="display:inline-block;height:15pt;left:0%;padding-bottom:0pt;position:relative;top:0pt;width:38.28pt;"></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:right;margin:0pt;"><b style="font-family:'Arial','Helvetica','sans-serif';font-weight:bold;">February 24, 2023</b><font style="font-family:'Arial','Helvetica','sans-serif';white-space:pre-wrap;">   Page 2</font></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;"><font style="margin-left:0pt;margin-right:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;text-indent:18pt;margin:0pt 13.5pt 10pt 9pt;">This opinion letter may be filed as an exhibit to the Registration Statement. &#160;In giving this consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Act.</p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:bottom;width:49.91%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td colspan="2" style="vertical-align:bottom;width:50.08%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:bottom;width:49.91%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;text-align:justify;margin:0pt 13.5pt 0pt 0pt;"><font style="font-size:10pt;margin-right:0pt;visibility:hidden;">&#8203;</font></p></td><td colspan="2" style="vertical-align:bottom;width:50.08%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 13.5pt 0pt 0pt;">Very truly yours,</p></td></tr><tr><td style="vertical-align:bottom;width:49.91%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;text-align:justify;margin:0pt 13.5pt 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<TYPE>EX-2
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<DESCRIPTION>EX-2
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<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:23 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:right;margin:0pt;"><b style="font-weight:bold;">Exhibit 23.1</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:right;margin:0pt;"><font style="font-weight:bold;margin-bottom:10pt;visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><b style="font-weight:bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><font style="margin-bottom:10pt;margin-top:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:0pt;margin:0pt;"><font style="margin-bottom:10pt;margin-top:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 1pt 0pt;">We have issued our reports dated February 24, 2023 with respect to the consolidated financial statements and internal control over financial reporting of Alliance Resource Partners, L.P. included in the Annual Report on Form 10-K for the year ended December 31, 2022, which are incorporated by reference in this Registration Statement. We consent to the incorporation by reference of the aforementioned reports in this Registration Statement.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 1pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:100%;" align="center"><tr style="height:1pt;"><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;"><a name="_Hlk507036009"></a>/s/ GRANT THORNTON LLP</p></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;">Tulsa, Oklahoma</p></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;">February 24, 2023</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border-width:0;"></body></html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3
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<DESCRIPTION>EX-3
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<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:23 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:right;margin:0pt;"><b style="font-weight:bold;">Exhibit 23.3</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:right;margin:0pt;"><font style="font-weight:bold;margin-bottom:10pt;visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;text-align:center;margin:0pt;">Consent of Independent Registered Public Accounting Firm</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-indent:0pt;margin:0pt;"><font style="margin-bottom:10pt;margin-top:10pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;">We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Amended and Restated Alliance Coal, LLC 2000 Long-Term Incentive Plan of Alliance Resource Partners, L.P. of our report dated February 23, 2021, except for Note 25, as to which the date is February 25, 2022, with respect to the consolidated financial statements and schedule of Alliance Resource Partners, L.P. included in its Annual Report (Form 10-K) for the year ended December 31, 2022, filed with the Securities and Exchange Commission. </p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 1pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p><div><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:100%;" align="center"><tr style="height:1pt;"><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;"><a name="_Hlk507036009"></a>/s/ Ernst &amp; Young LLP</p></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;">Tulsa, Oklahoma</p></td></tr><tr><td style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 1pt 0pt;">February 24, 2023</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border-width:0;"></body></html>
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<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:38 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:right;margin:0pt 0pt 10pt 0pt;"><b style="font-weight:bold;">Exhibit 23.4</b></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><img src="tmb-20230224xex4001.jpg" alt="Graphic" style="display:inline-block;height:42.74pt;width:194.22pt;"></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:center;margin:0pt;"><u style="font-size:11pt;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">CONSENT OF INDEPENDENT PETROLEUM ENGINEERS AND GEOLOGISTS</u></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:justify;margin:0pt;"><font style="visibility:hidden;background:#ffff00;">&#8203;</font></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:justify;margin:0pt;">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 to our audit letter dated January 5, 2023, relating to our audit of Alliance Royalty, LLC&#8217;s 2022 oil and gas reserves.</p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:justify;margin:0pt;"><font style="visibility:hidden;background:#ffff00;">&#8203;</font></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:49.97%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:top;width:4.16%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:top;width:45.85%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:top;width:49.97%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></td><td colspan="2" style="vertical-align:top;width:50.02%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;">NETHERLAND, SEWELL &amp; ASSOCIATES, INC.</b></p></td></tr><tr><td style="vertical-align:top;width:49.97%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></td><td colspan="2" style="vertical-align:top;width:50.02%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="font-weight:bold;visibility:hidden;">&#8203;</font></p></td></tr><tr><td style="vertical-align:top;width:49.97%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:4.16%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;">By:</p></td><td style="vertical-align:top;width:45.85%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;">/s/ Eric J. Stevens</p></td></tr><tr><td style="vertical-align:top;width:49.97%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:4.16%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="font-weight:bold;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:45.85%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;">Eric J. Stevens, P.E.</p></td></tr><tr><td style="vertical-align:top;width:49.97%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:4.16%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="font-weight:bold;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:45.85%;margin:0pt;padding:0pt;"><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;">President and Chief Operating Officer</p></td></tr></table></div><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:justify;margin:0pt;">Dallas, Texas</p><p style="font-family:'Arial','Helvetica','sans-serif';font-size:10pt;text-align:justify;margin:0pt;">February 24, 2023</p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border-width:0;"></body></html>
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<DOCUMENT>
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<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:42 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:28.8pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;width:99.89%;"><tr style="height:1pt;"><td style="vertical-align:top;width:20.36%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:top;width:79.63%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;text-align:center;margin:0pt 0pt 12pt 0pt;"><font style="font-weight:normal;text-decoration-line:underline;text-decoration-style:solid;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;"><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;white-space:pre-wrap;"> </u><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">/s/ Michael Ricci</u><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:1.18pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-weight:bold;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr style="height:638.5pt;"><td style="vertical-align:top;width:20.36%;border-bottom:1px solid #ffffff;border-left:1px solid #ffffff;border-right:1px solid #ffffff;border-top:1px solid #ffffff;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;"><img src="tmb-20230224xex5001.jpg" alt="Graphic" style="display:inline-block;height:665.3pt;left:0%;padding-bottom:0.7pt;position:relative;top:0pt;width:85.9pt;"></b></p></td><td style="vertical-align:top;width:79.63%;border-bottom:1px solid #ffffff;border-left:1px solid #ffffff;border-right:1px solid #ffffff;border-top:1px solid #ffffff;margin:0pt;padding:0pt 5.15pt 0pt 5.15pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:right;margin:6pt 0pt 120pt 0pt;"><b style="font-weight:bold;">Exhibit 23.5</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-weight:bold;text-align:center;margin:0pt 0pt 12pt 0pt;"><u style="font-weight:normal;text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;">CONSENT OF RESPEC</u></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;">RESPEC hereby consents to the use by Alliance Resource Partners, L.P. (the &#8220;Partnership&#8221;) and incorporation by reference into the Partnership&#8217;s Registration Statement on Form S-8, of our Technical Report Summaries dated July 2022, relating to certain coal reserves and coal resources of the Partnership as of December 31, 2021. (other than our Technical Report Summary with respect to the Partnership&#39;s Tunnel Ridge Mine, which is dated February 2023 and relating to certain coal reserves and coal resources of the Partnership as of December 31, 2022).</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;"><b style="font-weight:bold;">RESPEC</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;">By:<u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;"> /s/ Michael Ricci</u><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:22.74pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="text-decoration-color:#000000;text-decoration-line:underline;text-decoration-style:solid;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;">Name: Michael Ricci</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt 0pt 12pt 0pt;">Title: Principal Engineer</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:justify;margin:0pt;">Dated: February 24, 2023</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="font-weight:bold;visibility:hidden;">&#8203;</font></p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border-width:0;"></body></html>
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<!--Enhanced HTML document created with Toppan Merrill Bridge  9.14.0.96--><!--Created on: 2/24/2023 09:04:43 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="margin-top:30pt;min-height:12.95pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt;"><b style="font-size:8.5pt;font-weight:bold;">Exhibit 107.1</b></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt 0pt 10pt 0pt;"><font style="font-size:14pt;font-weight:bold;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt 0pt 10pt 0pt;"><b style="font-size:14pt;font-weight:bold;">Calculation of Filing Fee Tables</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt;"><b style="font-size:14pt;font-weight:bold;">Form S-8</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt;"><b style="font-size:14pt;font-weight:bold;">Registration Statement </b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt 0pt 10pt 0pt;">(Form Type)</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt;"><b style="font-size:14pt;font-weight:bold;">Alliance Resource Partners, L.P.</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;text-indent:36pt;margin:0pt 0pt 10pt 0pt;">(Exact Name of Registrant as Specified in its Charter)</p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:4.3pt;padding-right:4.3pt;table-layout:auto;width:97.36%;"><tr style="height:1pt;"><td style="vertical-align:bottom;width:7.61%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:9.52%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:14.75%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;"></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;"><font style="font-size:7pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 10pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"></div></div></td></tr><tr><td colspan="9" style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;"><font style="font-size:9pt;font-weight:normal;">Table 1 &#8211; Newly Registered Securities</font></p></td></tr><tr><td style="vertical-align:bottom;width:7.61%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-weight:bold;text-align:center;margin:0pt 0pt 1pt 0pt;"><font style="font-size:7pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:9.52%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Security Type</p></td><td style="vertical-align:bottom;width:14.75%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Security Class Title</p></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Fee Calculation Rule</p></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="border-bottom-style:none;font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;padding-bottom:1pt;text-align:center;margin:0pt;">Amount Registered</p><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">(1)</p></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Proposed Maximum Offering Price Per Unit (2)</p></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Maximum Aggregate Offering Price (2)</p></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Fee Rate</p></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 2.9pt 0pt 2.9pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;">Amount of Registration Fee (2)</p></td></tr><tr><td style="vertical-align:bottom;width:7.61%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"></td><td style="vertical-align:bottom;width:9.52%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;margin:0pt 0pt 1pt 0pt;">Common Units</p></td><td style="vertical-align:bottom;width:14.75%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;margin:0pt 0pt 1pt 0pt;">Common Units, representing partnership units</p></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">Rule 457(c) and 457(h)</p></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">8,300,000<sup style="font-size:6pt;vertical-align:top;"> (1)</sup></p></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$21.04<sup style="font-size:6pt;vertical-align:top;"> (2)</sup></p></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$174,632,000</p></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$110.20 per $1,000,000</p></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$19,245</p></td></tr><tr><td colspan="3" style="vertical-align:bottom;width:31.89%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-indent:0pt;margin:0pt 0pt 1pt 14.4pt;"><font style="font-size:8pt;margin-left:0pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td></tr><tr><td colspan="3" style="vertical-align:bottom;width:31.89%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:1pt;margin-left:14.4pt;margin-top:0pt;overflow:hidden;position:relative;"><font style="padding-bottom:2.0pt;padding-right:2.0pt;position:relative;text-indent:0pt;z-index:1;background:white;"><font style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-style:normal;font-weight:normal;">Total Offering Amounts</font></font><font style="bottom:2.2304688pt;display:block;height:1em;position:absolute;width:100%;z-index:0;border-bottom:1.0px dotted #000000;">&#8204;</font><font style="float:right;padding-left:2.0pt;position:relative;text-indent:0pt;z-index:1;background:white;"></font></p></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$174,632,000</p></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$19,245</p></td></tr><tr><td colspan="3" style="vertical-align:bottom;width:31.89%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:1pt;margin-left:14.4pt;margin-top:0pt;overflow:hidden;position:relative;"><font style="padding-bottom:2.0pt;padding-right:2.0pt;position:relative;text-indent:0pt;z-index:1;background:white;"><font style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-style:normal;font-weight:normal;">Total Fee Offsets</font></font><font style="bottom:2.2304688pt;display:block;height:1em;position:absolute;width:100%;z-index:0;border-bottom:1.0px dotted #000000;">&#8204;</font><font style="float:right;padding-left:2.0pt;position:relative;text-indent:0pt;z-index:1;background:white;"></font></p></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td></tr><tr><td colspan="3" style="vertical-align:bottom;width:31.89%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:1pt;margin-left:14.4pt;margin-top:0pt;overflow:hidden;position:relative;"><font style="padding-bottom:2.0pt;padding-right:2.0pt;position:relative;text-indent:0pt;z-index:1;background:white;"><font style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-style:normal;font-weight:normal;">Net Fee Due</font></font><font style="bottom:2.2304688pt;display:block;height:1em;position:absolute;width:100%;z-index:0;border-bottom:1.0px dotted #000000;">&#8204;</font><font style="float:right;padding-left:2.0pt;position:relative;text-indent:0pt;z-index:1;background:white;"></font></p></td><td style="vertical-align:bottom;width:8.57%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.42%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;text-align:right;margin:0pt 0pt 1pt 0pt;"><font style="font-size:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:bottom;width:11.91%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:13.33%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:10.22%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">&#8212;</p></td><td style="vertical-align:bottom;width:12.63%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:right;margin:0pt 0pt 1pt 0pt;">$19,245</p></td></tr><tr><td colspan="9" style="vertical-align:bottom;width:100%;margin:0pt;padding:0pt 4.3pt 0pt 4.3pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;font-weight:bold;text-align:center;border-bottom:1px solid #000000;margin:0pt 0pt 1pt 0pt;"></p></td></tr></table></div><table border="0" cellpadding="0" cellspacing="0"><tr><td style="vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:3pt;margin-top:0pt;text-align:justify;"><font style="font-size:8pt;">(1)</font></p></td><td style="padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:3pt;margin-top:0pt;text-align:justify;"><font style="font-size:8pt;">The Form S-8 registration statement to which this Exhibit 107.1 is attached registers 8,300,000 shares of common units of Alliance Resource Partners, L.P., a Delaware limited partnership, pursuant to the Amended and Restated Alliance Coal, LLC 2000 Long-Term Incentive Plan of Alliance Coal, LLC </font><font style="font-size:8pt;">(as amended, the &#8220;Plan&#8221;)</font><font style="font-size:8pt;">. </font><font style="font-size:8pt;">Pursuant to Rule 416, this Registration Statement shall be deemed to cover such additional shares of common units as may become issuable pursuant to the antidilution provisions of the Plan.</font></p></td></tr></table><table border="0" cellpadding="0" cellspacing="0"><tr><td style="vertical-align:text-top;white-space:nowrap;width:18pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:3pt;margin-top:0pt;text-align:justify;"><font style="font-size:8pt;">(2)</font></p></td><td style="padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin-bottom:3pt;margin-top:0pt;text-align:justify;"><font style="font-size:8pt;">Estimated solely for purposes of calculating the registration fee, in accordance with Rule 457(h), on the basis of the price of securities of the same class, as determined in accordance with Rule 457(c), using the average of the high and low prices for the common stock reported on The NASDAQ Stock Market on February 23, 2023.</font></p></td></tr></table></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border-width:0;"></body></html>
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D@;1E\+Z;92P:#X,T=Y9XP)00TMS/(B%FYSA5 RJG/&" ?__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
