April 2, 2019
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Intrepid Potash, Inc.
Registration Statement on Form S-3
Filed March 12, 2019
File No. 333-230222
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Intrepid Potash, Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-3 be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Thursday, April 4, 2019, or as soon thereafter as practicable.
Please call Ned Prusse of Perkins Coie LLP, counsel to the Company, at (303) 291-2374 as soon as the Registration Statement has been declared effective.
| Respectfully submitted, | |
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| By: | /s/ Margaret McCandless |
| Margaret McCandless | |
| Vice President, General Counsel and Secretary | |