December 16, 2016
VIA EDGAR
John Reynolds
Assistant Director
Office of Beverages, Apparel, and Mining
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Cloud Peak Energy Inc. |
| Cloud Peak Energy Resources LLC |
| Cloud Peak Energy Finance Corp. |
| Registration Statement on Form S-3 |
| File No. 333-214869 |
Dear Mr. Reynolds:
On behalf of Cloud Peak Energy Inc., Cloud Peak Energy Resources LLC and Cloud Peak Energy Finance Corp., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 12:00 p.m., Eastern time, on Tuesday, December 20, 2016, or as soon thereafter as practicable.
Please call Shelley Barber of Vinson & Elkins L.L.P. at (212) 237-0022 with any questions regarding this matter.
[Signature page follows]
| CLOUD PEAK ENERGY INC. | |||
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| By: | /s/ Bryan Pechersky | ||
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| Name: | Bryan Pechersky | |
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| Title: | Executive Vice President, General Counsel and | |
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| Corporate Secretary | |
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| CLOUD PEAK ENERGY RESOURCES LLC | |||
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| By: | /s/ Bryan Pechersky | ||
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| Name: | Bryan Pechersky | |
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| Title: | Executive Vice President, General Counsel and | |
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| Corporate Secretary | |
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| CLOUD PEAK ENERGY FINANCE CORP. | |||
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| By: | /s/ Bryan Pechersky | ||
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| Name: | Bryan Pechersky | |
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| Title: | Executive Vice President, General Counsel and | |
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| Corporate Secretary | |
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cc: | Jonathan Burr |
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| Shelley A. Barber |
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