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                                                                    EXHIBIT 99.2

                    [NEW GAULEY COAL CORPORATION LETTERHEAD]

April 19, 2002

Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

By letter dated April 18, 2002 addressed to New Gauley Coal 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 New Gauley Coal Corporation 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


