Contura Energy, Inc.
340 Martin Luther King Jr. Blvd.
Bristol, Tennessee 37620
October 15, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3628
Attention:
Michael Killoy or Brigitte Lippmann, Office of Beverages, Apparel and Mining
Re: | Contura Energy, Inc. |
Registration Statement on Form S-4
File No. 333-226953
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Contura Energy, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-226593), as amended, to 4:00 p.m. Eastern Time on October 16, 2018, or as soon as practicable thereafter.
The Registrant hereby authorizes Byron B. Rooney of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.
Please contact Byron B. Rooney of Davis Polk & Wardwell LLP at (212) 450-4658 or byron.rooney@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
Sincerely,
Contura Energy, Inc.
/s/ Mark M. Manno
Mark M. Manno
Chief Administrative and Legal Officer, General Counsel and Secretary of Contura
Chief Administrative and Legal Officer, General Counsel and Secretary of Contura
cc: | Charles Andrew Eidson, Chief Financial Officer, Contura Energy, Inc. |
Andrew B. McCallister, Esq., SVP, Secretary and General Counsel, ANR, Inc. and Alpha Natural Resources Holdings, Inc.
Mark D. Wood, Esq., Katten Muchin Rosenman LLP
Robert Slappey, KPMG LLP
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