June 14, 2019

Mark M. Manno
Interim Co-CEO, CAO and CLO
Contura Energy, Inc.
340 Martin Luther King Jr. Blvd
Bristol, TN 37620

C. Andrew Eidson
Interim Co-CEO and CFO
Contura Energy, Inc.
340 Martin Luther King Jr. Blvd
Bristol, TN 37620

       Re: Contura Energy, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2018
           Filed April 1, 2019
           File No. 001-38735

Dear Mr. Manno:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.



Form 10-K for Fiscal Year Ended December 31, 2018

Item 1. Business
Marketing, Sales and Customer Contracts, page 11

1.    On page 30, you state, "The loss of, or significant reduction in,
purchases by our largest
      customers could adversely affect our revenues and profitability." On page
163, you
      disclose that two customers individually exceed 10% of your 2018 total
revenues. In
      addition, your top customer has grown year over year as a % of total
revenues. Please tell
 Mark M. Manno
Contura Energy, Inc.
June 14, 2019
Page 2
         us the name of each significant customer and explain in detail how you
concluded the loss
         of these customers would not have a material adverse effect.
Alternatively, provide the
         disclosures required by Item 101(c)(1)(vii) of Regulation S-K.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Angela Lumley at (202) 551-3398 or Rufus Decker at (202)
551-3769 if
you have any questions.



                                                             Sincerely,
FirstName LastNameMark M. Manno
                                                             Division of
Corporation Finance
Comapany NameContura Energy, Inc.
                                                             Office of
Beverages, Apparel and
June 14, 2019 Page 2                                         Mining
FirstName LastName