October 10, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attn: Sondra Snyder, Jenifer Gallagher and Ken Schuler
| Re: | Intrepid Potash, Inc. |
| Form 10-K for the Fiscal Year ended December 31, 2022 | |
| Filed March 7, 2023 | |
| File No. 001-34025 |
Ladies and Gentlemen:
Reference is made to the comment letter (the “Comment Letter”), dated September 15, 2023, from the staff of the U.S. Securities and Exchange Commission regarding the above captioned filing of Intrepid Potash, Inc. (the “Company”).
Pursuant to our discussion with Ms. Snyder on October 10, 2023, on behalf of our client, the Company respectfully requests a further extension to respond to the Comment Letter and will respond to the Comment Letter by no later than October 30, 2023.
Please contact me at (303) 291-2374 if you have any questions regarding this matter.
| Sincerely, | |
| /s/ Ned A. Prusse | |
| Ned A. Prusse | |
| Perkins Coie LLP |
| cc: | Matthew Preston, Chief Financial Officer, Intrepid Potash, Inc. |