<PAGE>
                                                                    EXHIBIT 99.1

                   [WESTERN POCAHONTAS CORPORATION LETTERHEAD]

April 19, 2002

Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

By letter dated April 18, 2002 addressed to Western Pocahontas Corporation,
Arthur Andersen LLP, our independent public accountants, pursuant to the
requirements of Securities and Exchange Commission Release Nos. 33-8070 and
34-45590, represented that its audit of Western Pocahontas Properties Limited
Partnership in connection with Natural Resource Partners L.P.'s Registration
Statement on Form S-1 was subject to Arthur Andersen's quality control systems
for U.S. accounting and auditing practice to provide reasonable assurance that
the engagement was conducted in compliance with professional standards and that
there was appropriate continuity of Arthur Andersen personnel working on the
audit and availability of national office consultation to conduct the relevant
portions of the audit.

Sincerely,

/s/ Dwight L. Dunlap

Dwight L. Dunlap, Chief Financial Officer


