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October 3, 2022
VIA EDGAR
John Coleman
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street
Washington, D.C. 20549-7010
| Re: | U.S. Silica Holdings, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 25, 2022
Response Dated September 2, 2022
File No. 001-35416
Dear Mr. Coleman:
On behalf of U.S. Silica Holdings, Inc. (the “Company”), we acknowledge receipt of the Securities and Exchange Commission Staff’s comment letter dated September 20, 2022, regarding the Company’s Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2021, filed on February 25, 2022.
The comment letter requests that the Company respond within ten business days or inform the Staff when the Company will respond. The Company hereby requests an extension to respond by no later than October 21, 2022. This additional time will enable the necessary internal review related to the Company’s response to the comment letter.
Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to contact me at SLesmes@mofo.com or (202) 887-1585.
| Sincerely, |
| /s/ Scott Lesmes |