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                                                            May 3, 2019

Mark C. Jensen
Chief Executive Officer
American Resources Corp
9002 Technology Drive
Fishers, Indiana 46038

       Re: American Resources Corp
           Registration Statement on Form S-3
           File April 9, 2019
           File No. 333-230786

Dear Mr. Jensen:

       We have limited our review of your registration statement to those
issues we have
addressed in our comment below.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this comment, we may have additional comments.

Form S-3 filed April 9, 2019

General

1.     We note that you untimely filed an Item 2.01 Form 8-K more than four
business days after
       the closing of the acquisition being reported (See General Instruction
B.1 of Form 8-K).
       As a result, it does not appear that you satisfy the registrant
requirement of General
       Instruction I.A.3(b) of Form S-3. Please amend your filing to convert to
a Form S-1.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 Mark C. Jensen
American Resources Corp
May 3, 2019
Page 2

       You may contact Kathryn Jacobson, Senior Staff Accountant, at (202)
551-3365 or
Robert S. Littlepage, Accountant Branch Chief at (202) 551-3361 if you have
questions
regarding the financial statements and related matters. Please contact Gregory
Dundas, Attorney
Advisor, at (202) 551-3436 or Larry Spirgel, Assistant Director, at (202)
551-3810 with any
other questions.



                                                           Sincerely,
FirstName LastNameMark C. Jensen
                                                           Division of
Corporation Finance
Comapany NameAmerican Resources Corp
                                                           Office of
Telecommunications
May 3, 2019 Page 2
cc:       Clifford J. Hunt
FirstName LastName
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