CNX Coal Resources LP
1000 CONSOL Energy Drive
Canonsburg, Pennsylvania 15317
June 24, 2015
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-4628
Attn: | John Reynolds, Assistant Director |
Division of Corporation Finance |
Re: | CNX Coal Resources LP |
Registration Statement on Form S-1 |
File No. 333-203165 |
Dear Mr. Reynolds:
Reference is made to our letter, filed as correspondence via EDGAR on June 22, 2015, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Wednesday, June 24, 2015, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.
Very truly yours,
CNX COAL RESOURCES LP | ||
By: | CNX Coal Resources GP LLC, its general partner | |
By: | /s/ Lorraine L. Ritter | |
Lorraine L. Ritter | ||
Chief Financial Officer and Chief Accounting Officer |
cc: | Brett E. Braden, Latham & Watkins LLP |
David P. Oelman, Vinson & Elkins L.L.P.
Douglas E. McWilliams, Vinson & Elkins L.L.P.