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June 6, 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

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 May 9, 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 June 24, 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