Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - ALLIANCE RESOURCE PARTNERS LP | d8k.htm |
Exhibit 16.1
May 13, 2011
Securities and Exchange Commission
100 F Street, N.E
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Alliance Resource Partners, L.P.’s Form 8-K dated May 13, 2011, and have the following comments:
| 1. | We agree with the statements made in Item 4.01(a). |
| 2. | We have no basis on which to agree or disagree with the statements made in Item 4.01(b). |
Yours truly,
/s/ Deloitte & Touche LLP