SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
CURRENT REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
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Emerging growth company
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Changes in Registrant’s Certifying Accountant.
(a) On February 25, 2021, the Audit Committee (the “Committee”) of the Board of Directors of Alliance Resource Management GP, LLC, a Delaware limited liability company and the general partner of Alliance Resource Partners, L.P., a Delaware limited partnership (the “Partnership”), dismissed Ernst & Young LLP (“Ernst & Young”) as the Partnership’s independent registered public accounting firm, effective immediately. The Partnership notified Ernst & Young of its dismissal on February 25, 2021. The decision by the Committee was made on the basis of reducing ongoing costs related to the Partnership’s annual audit services.
The audit reports of Ernst & Young on the Partnership’s consolidated financial statements as of and for the years ended December 31, 2020 and 2019 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2020 and 2019, and through February 25, 2021, there were no (a) disagreements (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Ernst & Young, would have caused it to make reference to the subject matter of the disagreements in connection with its reports; or (b) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).
The Partnership provided Ernst & Young with a copy of the foregoing disclosures and requested that Ernst & Young furnish the Partnership with a letter addressed to the United States Securities and Exchange Commission (the “Commission”) stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of that letter, dated March 1, 2021, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) On February 25, 2021, the Audit Committee approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Partnership’s independent registered public accounting firm beginning with the Partnership’s quarter ending March 31, 2021, effective immediately. During the years ended December 31, 2020 and 2019, and through February 25, 2021, the Partnership did not consult with Grant Thornton with respect to (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might have been rendered on the Partnership’s consolidated financial statements; or (b) any matter that was either the subject of a disagreement (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
Cover Page Interactive Data File (formatted as inline XBRL).
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Alliance Resource Partners, L.P.
Alliance Resource Management GP, LLC,
its general partner
/s/ Joseph W. Craft III
Joseph W. Craft III
President, Chief Executive Officer
Date: March 1, 2021