September 1, 2015
Via EDGAR Transmission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ethan Horowitz
Re: Emerge Energy Services LP
Form 10-K for Fiscal Year Ended December 31, 2014, Filed March 2, 2015
Form 10-Q for Fiscal Quarter Ended March 31, 2015, Filed May 8, 2015
File No. 001-35912
Dear Mr. Horowitz:
Emerge Energy Services LP, a Delaware limited partnership (the “Partnership”), is in receipt of your letter dated August 18, 2015 (the “Comment Letter”) setting forth the comments of the staff of the Securities and Exchange Commission (the “Commission”) regarding the Partnership’s above-referenced Form 10-K and Form 10-Q. In the Comment Letter, you requested the Partnership respond to the comments set forth in the Comment Letter within ten business days of August 18, 2015, or tell the Commission when the Partnership would provide a response.
The Partnership is in the process of preparing a response to the Comment Letter and, as discussed by telephone with Ms. Jennifer O’Brien, respectfully requests an extension of an additional ten business days. The Partnership plans to provide a response to the Commission on or before September 16, 2015.
Thank you for your consideration of the requested extension. If you have any questions or comments, please do not hesitate to contact the undersigned or our counsel at Latham & Watkins LLP, Ryan J. Maierson at (713) 546-7420.
| Very truly yours, | ||
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| Emerge Energy Services LP | ||
| by: | Emerge Energy Services GP LLC, its general partner | |
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| By: | /s/ Joseph C. Tusa, Jr. | |
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| Joseph C. Tusa, Jr. | |
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| Chief Financial Officer | |
cc: Richard J. Shearer, Chief Executive Officer,
Emerge Energy Services GP LLC
Richard DeShazo, Chief Accounting Officer,
Emerge Energy Services GP LLC
Ryan J. Maierson, Partner,
Latham & Watkins LLP