<SEC-DOCUMENT>0001558370-23-012112-index.html : 20230823
<SEC-HEADER>0001558370-23-012112.hdr.sgml : 20230823
<ACCEPTANCE-DATETIME>20230724103048
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-23-012112
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230724

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1717 SOUTH BOULDER AVENUE
		CITY:			TULSA
		STATE:			OK
		ZIP:			74119
		BUSINESS PHONE:		9182957600
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tmb-20230724xcorresp001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tmb-20230724xcorresp001.jpg

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