April 23, 2018
VIA EDGAR SUBMISSION
Mr. Craig Arakawa
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
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Re: | Foresight Energy LP |
| Form 10-K for Fiscal Year Ended December 31, 2017 |
| Filed March 7, 2018 |
| File No. 001-36503 |
Dear Mr. Arakawa:
We are in receipt of your comment letter dated April 11, 2018, regarding Foresight Energy LP’s March 7, 2018 Form 10-K filing. As discussed with Ms. Joanna Lam, we are requesting an additional 15 business days to respond due to time constraints associated with the filing of our Form 10-Q for the quarter ended March 31, 2018. As a result, we will submit our response letter by May 16, 2018.
We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at (314) 932-6108 with any questions you may have.
Very truly yours,
/s/ Jeremy J. Harrison
Jeremy J. Harrison
Chief Accounting Officer
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