Alliance Resource Partners, L.P. Reports Increased Coal Sales and Production Volumes, Revenues, Net Income and EBITDA; Raises

  Alliance Resource Partners, L.P. Reports Increased Coal Sales and Production
  Volumes, Revenues, Net Income and EBITDA; Raises Quarterly Unitholder
  Distribution by 2.0% to $1.175 Per Unit

Business Wire

TULSA, Okla. -- October 28, 2013

Alliance Resource Partners, L.P. (NASDAQ: ARLP) today reported increased
financial and operating results for the quarter ended September 30, 2013 (the
"2013 Quarter"). Led by higher coal sales volumes in the 2013 Quarter,
revenues climbed to $537.2 million, an increase of 5.0% compared to the
quarter ended September 30, 2012 (the "2012 Quarter"). Increased revenues and
coal sales volumes contributed to higher net income, which jumped 44.1% to
$87.2 million, or $1.50 per basic and diluted limited partner unit, and
EBITDA, which rose 24.3% to $158.5 million. Comparative results were also
impacted by a non-cash asset impairment charge of $19.0 million at the Pontiki
mining complex in the 2012 Quarter. (For a definition of EBITDA, Adjusted
EBITDA and related reconciliations to the most comparable GAAP financial
measure, please see the end of this release.)

ARLP also announced that the Board of Directors of its managing general
partner (the "Board") increased the cash distribution to unitholders for the
2013 Quarter to $1.175 per unit (an annualized rate of $4.70 per unit),
payable on November 14, 2013 to all unitholders of record as of the close of
trading on November 7, 2013. The announced distribution represents an 8.3%
increase over the cash distribution of $1.085 per unit for the 2012 Quarter
and a 2.0% increase over the cash distribution of $1.1525 per unit for the
2013 second quarter (the "Sequential Quarter").

"Posting increases to coal sales and production volumes, revenues, EBITDA and
net income, ARLP once again delivered growth in the 2013 Quarter," said Joseph
W. Craft III, President and Chief Executive Officer. "The high performance of
our teams and continued focus on expanding ARLP's presence in the Illinois
Basin and Northern Appalachian markets has allowed us to succeed in the
current challenging market environment. Our solid contract portfolio and
ongoing growth projects also leave ARLP well positioned for the future. We are
pleased to share these successes with our unitholders, as the Board elected to
increase quarterly cash distributions for the twenty-second consecutive
quarter."

Consolidated Financial Results

Three Months Ended September 30, 2013 Compared to Three Months Ended September
30, 2012

During the 2013 Quarter, increased volumes at the Tunnel Ridge longwall
operation and strong performance at the River View, Gibson North and Dotiki
mines, drove coal sales volumes up 6.7% to 9.5 million tons and production
volumes higher by 7.6% to 9.7 million tons, both as compared to the 2012
Quarter. Volume growth more than offset lower average coal sales prices,
leading to increased revenues, EBITDA and net income in the 2013 Quarter.

Compared to the 2012 Quarter, increased coal sales and production volumes
resulted in increased sales-related expenses, materials and supplies expenses,
labor-related expenses and maintenance costs, which combined to push operating
expenses in the 2013 Quarter higher by 2.2% to $346.0 million. Coal brokerage
and purchasing activity declined in the 2013 Quarter, resulting in a $3.8
million reduction in outside coal purchases. On a per ton basis, increased
coal sales volumes contributed to lower Segment Adjusted EBITDA Expense per
ton in the 2013 Quarter, which declined 5.3% compared to the 2012 Quarter.

General and administrative expenses increased $1.3 million to $14.9 million in
the 2013 Quarter compared to the 2012 Quarter, primarily as a result of higher
incentive compensation expenses. Depreciation, depletion and amortization
increased $6.3 million to $66.1 million in the 2013 Quarter compared to the
2012 Quarter, primarily as a result of the increased production volumes
mentioned above, as well as capital expenditures related to production
expansion and infrastructure investments at various operations.

As anticipated, ARLP’s financial results for both the 2013 and 2012 Quarters
were negatively impacted by losses related to White Oak’s development of its
Mine No.1. Since our equity investment in White Oak entitles ARLP to receive
substantially all distributions from White Oak until we achieve our
contractual preferred return, ARLP currently reflects substantially all of
White Oak’s income and losses in its financial results. Reported net equity in
loss of affiliates of $6.0 million for the 2013 Quarter and $2.8 million for
the 2012 Quarter was primarily due to the allocation of losses related to
White Oak’s mine development activities.

Nine Months Ended September 30, 2013 Compared to Nine Months Ended September
30, 2012

For the nine months ended September 30, 2013 (the "2013 Period"), increases at
the River View, Gibson North and Tunnel Ridge mines and production from the
Onton mine, which we acquired in April 2012, led to record production and
sales volumes as tons produced climbed 15.3% and tons sold increased 14.3%
compared to the nine months ended September 30, 2012 (the "2012 Period").
Higher coal sales volumes drove 2013 Period revenues to a record $1.6 billion,
an increase of 10.4% compared to the 2012 Period. The increase in coal sales
volumes was partially offset by lower average coal sales prices, which
decreased to $54.95 per ton sold in the 2013 Period compared to $56.77 per ton
sold for the 2012 Period, primarily due to ARLP electing not to participate in
the weak metallurgical export markets in the 2013 Period. For the 2013 Period,
EBITDA increased 23.0% to a record $510.0 million and net income rose 23.1% to
$294.2 million, or $5.41 of net income per basic and diluted limited partner
unit.

                                                             
Regional
Results and
Analysis
                                                                    
(in            2013         2012                       2013
millions,      Third        Third        % Change      Second       % Change
except per                               Quarter /     Quarter      Sequential
ton data)      Quarter      Quarter      Quarter
                                                       
                                                                    
Illinois
Basin
Tons sold         7.598        6.919     9.8    %         7.547     0.7    %
Coal sales
price per      $  52.13     $  52.20     (0.1   )%     $  52.65     (1.0   )%
ton (1)
Segment
Adjusted
EBITDA         $  31.58     $  32.04     (1.4   )%     $  30.96     2.0    %
Expense per
ton (2)
Segment
Adjusted       $  156.8     $  140.3     11.8   %      $  164.6     (4.7   )%
EBITDA (2)
                                                                    
Central
Appalachia
Tons sold         0.490        0.523     (6.3   )%        0.498     (1.6   )%
Coal sales
price per      $  81.49     $  79.96     1.9    %      $  82.70     (1.5   )%
ton (1)
Segment
Adjusted
EBITDA         $  61.89     $  68.04     (9.0   )%     $  62.53     (1.0   )%
Expense per
ton (2)
Segment
Adjusted       $  9.8       $  6.2       58.1   %      $  10.2      (3.9   )%
EBITDA (2)
                                                                    
Northern
Appalachia
Tons sold         1.405        1.468     (4.3   )%        1.760     (20.2  )%
Coal sales
price per      $  57.97     $  65.43     (11.4  )%     $  57.97     -
ton (1)
Segment
Adjusted
EBITDA         $  49.41     $  55.73     (11.3  )%     $  43.26     14.2   %
Expense per
ton (2)
Segment
Adjusted       $  12.9      $  15.8      (18.4  )%     $  26.7      (51.7  )%
EBITDA (2)
                                                                    
Total (3)
Tons sold         9.504        8.910     6.7    %         9.817     (3.2   )%
Coal sales
price per      $  54.55     $  56.00     (2.6   )%     $  55.17     (1.1   )%
ton (1)
Segment
Adjusted
EBITDA         $  36.44     $  38.48     (5.3   )%     $  35.44     2.8    %
Expense per
ton (2)
Segment
Adjusted       $  173.4     $  160.2     8.2    %      $  195.0     (11.1  )%
EBITDA (2)
                                                                    
(1) Sales price per ton is defined as total coal sales divided by total tons
sold.
(2) For definitions of Segment Adjusted EBITDA Expense per ton and Segment
Adjusted EBITDA and related reconciliations to comparable GAAP financial
measures, please see the end of this release.
(3) Total includes White Oak, other, corporate and eliminations.
                                                                    

On the strength of higher Illinois Basin coal sales volumes, ARLP sold 9.5
million tons of coal in the 2013 Quarter, an increase of 6.7% over the 2012
Quarter. Coal sales volumes in the Illinois Basin increased 9.8% over the 2012
Quarter as strong sales and production performance at the River View, Dotiki
and Gibson North mines more than offset the impact of a temporary halt of
production operations at the Onton mine due to adverse geological conditions.
Coal sales volumes declined in Central Appalachia primarily as a result of
timing differences in customer shipments during the 2013 Quarter compared to
the 2012 Quarter. In Northern Appalachia, coal sales volumes decreased due to
the timing of shipments from Mettiki in the 2013 Quarter compared to the 2012
Quarter, offset in part by increased coal sales from the continued ramp-up of
longwall production at the Tunnel Ridge mine. Compared to the Sequential
Quarter, Northern Appalachia coal sales declined due to a longwall move and
lower coal recoveries at the Tunnel Ridge mine during the 2013 Quarter.

ARLP's coal inventory of approximately 998,000 tons at the end of the 2013
Quarter was comparable to ending inventory of approximately 977,000 tons for
the 2012 Quarter.

As anticipated, compared to the 2012 Quarter, ARLP's total coal sales price
per ton sold was lower due to the previously mentioned lack of metallurgical
coal sales during the 2013 Quarter. Coal sales price per ton in the 2013
Quarter decreased slightly from the Sequential Quarter, primarily due to sales
mix in the Illinois Basin and timing of shipments in Central Appalachia.

Total Segment Adjusted EBITDA Expense per ton in the 2013 Quarter decreased
5.3% compared to the 2012 Quarter, primarily as a result of increased
production and sales volumes, as well as reduced outside coal purchases and
lower inventory costs in all regions. In the Illinois Basin, Segment Adjusted
EBITDA Expense per ton improved in the 2013 Quarter compared to the 2012
Quarter primarily due to the previously discussed strong performance at the
River View Dotiki and Gibson North mines and lower workers' compensation
expense. These improvements were offset in part by the impact of the temporary
halt of production operations at the Onton mine, which is also reflected in
the sequentially higher Segment Adjusted EBITDA per ton. In Central
Appalachia, Segment Adjusted EBITDA Expense per ton improved in the 2013
Quarter due to lower inventory costs and reduced repair costs. Compared to the
2012 Quarter, Segment Adjusted EBITDA Expense per ton in Northern Appalachia
benefited from the continued ramp-up of longwall production at the Tunnel
Ridge mine and reduced outside coal purchases, partially offset by higher
employee benefit costs, particularly medical expenses, at Mettiki. Compared to
the Sequential Quarter, Segment Adjusted EBITDA Expense per ton increased due
to a longwall move and lower recoveries at the Tunnel Ridge mine during the
2013 Quarter.

Commenting on ARLP’s outlook Mr. Craft continued, "ARLP remains on track to
deliver its thirteenth consecutive year of record financial and operating
results in 2013. As we look forward, ARLP is poised for more growth in 2014.
Our production will increase next year as Tunnel Ridge is currently expected
to produce approximately 5.5 million tons in 2014. In addition, our new Gibson
South mine is scheduled to begin initial production in the third quarter of
2014 and longwall production at the White Oak mine development project is
anticipated to begin in the second half of next year. We also continue to
enhance ARLP's already strong contract portfolio. During the 2013 Quarter, we
secured new coal sales commitments for delivery of approximately 3.3 million
tons through 2016."

Due to the unanticipated disruption to production operations at Onton, which
reduced ARLP's expected EBITDA in the 2013 Quarter by approximately $13.3
million, ARLP currently anticipates 2013 full year results near the lower end
of its previous guidance ranges for coal production, 39.3 to 39.6 million
tons; coal sales volumes, 38.6 to 39.6 million tons; revenues, excluding
transportation revenues, $2.165 to $2.225 billion; EBITDA, $675.0 to $695.0
million; and net income, $375.0 to $395.0 million. The 2013 ranges for both
EBITDA and net income reflect the pass through of approximately $20.0 to $30.0
million of expected losses related to ARLP's investments in White Oak. (For a
definition of EBITDA and related reconciliation to the most comparable GAAP
financial measure, please see the end of this release.)

ARLP remains fully priced and committed for its anticipated 2013 coal sales
volumes. For 2014, ARLP currently has approximately 32.6 million tons priced
and committed. In addition, ARLP currently has commitments for approximately
26.6 million tons and 20.5 million tons in 2015 and 2016, respectively, of
which approximately 2.5 million tons in 2015 and 3.3 million tons in 2016
remain open to market pricing.

ARLP continues to anticipate 2013 total capital expenditures in a range of
$370.0 to $400.0 million, which includes expenditures for mine expansion and
infrastructure projects, maintenance capital, continued development of the
Gibson South mine, and reserve acquisitions and construction of surface
facilities related to the White Oak mine development project. In addition,
ARLP has funded $47.5 million of preferred equity investments to White Oak in
2013, bringing its total equity investment to date to $150 million. Based on
currently anticipated equity capital contributions by its partners, ARLP does
not expect to make further equity investments in White Oak this year.

A conference call regarding ARLP’s 2013 Quarter financial results is scheduled
for today at 10:00 a.m. Eastern. To participate in the conference call, dial
(866) 318-8615 and provide pass code 91181891. International callers should
dial (617) 399-5134 and provide the same pass code. Investors may also listen
to the call via the "investor relations" section of ARLP’s website at
http://www.arlp.com.

An audio replay of the conference call will be available for approximately one
week. To access the audio replay, dial (888) 286-8010 and provide pass code
17544865. International callers should dial (617) 801-6888 and provide the
same pass code.

This announcement is intended to be a qualified notice under Treasury
Regulation Section 1.1446-4(b), with 100% of the partnership’s distributions
to foreign investors attributable to income that is effectively connected with
a United States trade or business. Accordingly, ARLP’s distributions to
foreign investors are subject to federal income tax withholding at the highest
applicable tax rate.

About Alliance Resource Partners, L.P.

ARLP is a diversified producer and marketer of coal to major United States
utilities and industrial users. ARLP, the nation's first publicly traded
master limited partnership involved in the production and marketing of coal,
is currently the third largest coal producer in the eastern United States with
mining operations in the Illinois Basin, Northern Appalachian and Central
Appalachian coal producing regions. ARLP operates eleven mining complexes in
Illinois, Indiana, Kentucky, Maryland and West Virginia. ARLP is also
constructing a new mine in southern Indiana and is purchasing and funding
development of reserves, constructing surface facilities and making equity
investments in a new mining complex in southern Illinois. In addition, ARLP
operates a coal loading terminal on the Ohio River at Mount Vernon, Indiana.

News, unit prices and additional information about ARLP, including filings
with the Securities and Exchange Commission, are available at
http://www.arlp.com. For more information, contact the investor relations
department of ARLP at (918) 295-7674 or via e-mail at
investorrelations@arlp.com.

The statements and projections used throughout this release are based on
current expectations. These statements and projections are forward-looking,
and actual results may differ materially. These projections do not include the
potential impact of any mergers, acquisitions or other business combinations
that may occur after the date of this release. At the end of this release, we
have included more information regarding business risks that could affect our
results.

FORWARD-LOOKING STATEMENTS: With the exception of historical matters, any
matters discussed in this press release are forward-looking statements that
involve risks and uncertainties that could cause actual results to differ
materially from projected results. These risks, uncertainties and
contingencies include, but are not limited to, the following: changes in
competition in coal markets and our ability to respond to such changes;
changes in coal prices, which could affect our operating results and cash
flows; risks associated with the expansion of our operations and properties;
legislation, regulations, and court decisions and interpretations thereof,
including those relating to the environment, mining, miner health and safety
and health care; deregulation of the electric utility industry or the effects
of any adverse change in the coal industry, electric utility industry, or
general economic conditions; dependence on significant customer contracts,
including renewing customer contracts upon expiration of existing contracts;
changing global economic conditions or in industries in which our customers
operate; liquidity constraints, including those resulting from any future
unavailability of financing; customer bankruptcies, cancellations or breaches
to existing contracts, or other failures to perform; customer delays, failure
to take coal under contracts or defaults in making payments; adjustments made
in price, volume or terms to existing coal supply agreements; fluctuations in
coal demand, prices and availability; our productivity levels and margins
earned on our coal sales; unexpected changes in raw material costs; unexpected
changes in the availability of skilled labor; our ability to maintain
satisfactory relations with our employees; any unanticipated increases in
labor costs, adverse changes in work rules, or unexpected cash payments or
projections associated with post-mine reclamation and workers′ compensation
claims; any unanticipated increases in transportation costs and risk of
transportation delays or interruptions; unexpected operational interruptions
due to geologic, permitting, labor, weather-related or other factors; risks
associated with major mine-related accidents, such as mine fires, or
interruptions; results of litigation, including claims not yet asserted;
difficulty maintaining our surety bonds for mine reclamation as well as
workers′ compensation and black lung benefits; difficulty in making accurate
assumptions and projections regarding pension, black lung benefits and other
post-retirement benefit liabilities; coal market's share of electricity
generation, including as a result of environmental concerns related to coal
mining and combustion and the cost and perceived benefits of other sources of
electricity, such as natural gas, nuclear energy and renewable fuels;
uncertainties in estimating and replacing our coal reserves; a loss or
reduction of benefits from certain tax deductions and credits; difficulty
obtaining commercial property insurance, and risks associated with our
participation (excluding any applicable deductible) in the commercial
insurance property program; and difficulty in making accurate assumptions and
projections regarding future revenues and costs associated with equity
investments in companies we do not control.

Additional information concerning these and other factors can be found in
ARLP’s public periodic filings with the Securities and Exchange Commission
("SEC"), including ARLP’s Annual Report on Form 10-K for the year ended
December 31, 2012, filed on March 1, 2013 with the SEC. Except as required by
applicable securities laws, ARLP does not intend to update its forward-looking
statements.

                                                
ALLIANCE RESOURCE PARTNERS, L.P. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND OPERATING DATA

(In thousands, except unit and per unit data)

(Unaudited)
                                                                                   
                 Three Months Ended                Nine Months Ended

                 September 30,                     September 30,
                 2013            2012             2013            2012
                                                                                   
Tons Sold          9,504            8,910            29,019           25,383
Tons Produced      9,682            9,000            29,621           25,697
                                                                                   
SALES AND
OPERATING
REVENUES:
Coal sales       $ 518,447        $ 499,003        $ 1,594,530      $ 1,441,107
Transportation     11,554           5,625            23,459           17,651
revenues
Other sales
and operating     7,228          6,813          20,866         26,133     
revenues
Total revenues    537,229        511,441        1,638,855      1,484,891  
                                                                                   
EXPENSES:
Operating
expenses
(excluding         346,045          338,644          1,042,057        946,806
depreciation,
depletion and
amortization)
Transportation     11,554           5,625            23,459           17,651
expenses
Outside coal       636              4,424            2,028            34,759
purchases
General and        14,893           13,598           46,736           43,939
administrative
Depreciation,
depletion and      66,099           59,781           198,688          154,923
amortization
Asset
impairment        -              19,031         -              19,031     
charge
Total
operating         439,227        441,103        1,312,968      1,217,109  
expenses
                                                                                   
INCOME FROM        98,002           70,338           325,887          267,782
OPERATIONS
                                                                                   
Interest           (6,168     )     (7,446     )     (19,004    )     (21,626    )
expense, net
Interest           252              94               564              238
income
Equity in loss
of affiliates,     (5,990     )     (2,832     )     (15,556    )     (11,040    )
net
Other income      372            254            999            2,853      
INCOME BEFORE      86,468           60,408           292,890          238,207
INCOME TAXES
                                                                                   
INCOME TAX        (718       )    (102       )    (1,307     )    (726       )
BENEFIT
                                                                                   
NET INCOME       $ 87,186        $ 60,510        $ 294,197       $ 238,933    
                                                                                   
GENERAL
PARTNERS’        $ 31,052        $ 27,263        $ 91,414        $ 80,015     
INTEREST IN
NET INCOME
                                                                                   
LIMITED
PARTNERS’        $ 56,134        $ 33,247        $ 202,783       $ 158,918    
INTEREST IN
NET INCOME
                                                                                   
BASIC AND
DILUTED NET
INCOME PER       $ 1.50          $ 0.89          $ 5.41          $ 4.25       
LIMITED
PARTNER UNIT
                                                                                   
DISTRIBUTIONS
PAID PER         $ 1.1525        $ 1.0625        $ 3.39          $ 3.0775     
LIMITED
PARTNER UNIT
                                                                                   
WEIGHTED
AVERAGE NUMBER
OF UNITS          36,963,054     36,874,949     36,948,531     36,859,018 
OUTSTANDING –
BASIC AND
DILUTED
                                                                                   

                                                            
ALLIANCE RESOURCE PARTNERS, L.P. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS

(In thousands, except unit data)

(Unaudited)
                                                                             
ASSETS                                         September 30,   December 31,
                                               2013            2012
CURRENT ASSETS:
Cash and cash equivalents                      $ 18,871        $ 28,283
Trade receivables                                169,916         172,724
Other receivables                                1,121           1,019
Due from affiliates                              740             658
Inventories                                      69,331          46,660
Advance royalties                                11,280          11,492
Prepaid expenses and other assets               3,680         20,476    
Total current assets                             274,939         281,312
                                                                             
PROPERTY, PLANT AND EQUIPMENT:
Property, plant and equipment, at cost           2,576,521       2,361,863
Less accumulated depreciation, depletion and    (990,133  )    (832,293  )
amortization
Total property, plant and equipment, net         1,586,388       1,529,570
                                                                             
OTHER ASSETS:
Advance royalties                                20,881          23,267
Equity investments in affiliates                 124,345         88,513
Due from affiliate                               11,150          3,084
Other long-term assets                          28,945        30,226    
Total other assets                              185,321       145,090   
TOTAL ASSETS                                   $ 2,046,648    $ 1,955,972 
                                                                             
LIABILITIES AND PARTNERS' CAPITAL
                                                                             
CURRENT LIABILITIES:
Accounts payable                               $ 107,132       $ 100,174
Due to affiliates                                393             327
Accrued taxes other than income taxes            22,615          19,998
Accrued payroll and related expenses             51,603          38,501
Accrued interest                                 6,185           1,435
Workers’ compensation and pneumoconiosis         9,478           9,320
benefits
Current capital lease obligations                1,214           1,000
Other current liabilities                        21,763          19,572
Current maturities, long-term debt              80,500        18,000    
Total current liabilities                        300,883         208,327
                                                                             
LONG-TERM LIABILITIES:
Long-term debt, excluding current maturities     687,500         773,000
Pneumoconiosis benefits                          63,921          59,931
Accrued pension benefit                          31,202          31,078
Workers’ compensation                            70,733          68,786
Asset retirement obligations                     76,517          81,644
Long-term capital lease obligations              17,513          18,613
Other liabilities                               6,831         9,147     
Total long-term liabilities                     954,217       1,042,199 
Total liabilities                               1,255,100     1,250,526 
                                                                             
COMMITMENTS AND CONTINGENCIES
                                                                             
PARTNERS' CAPITAL:
Limited Partners - Common Unitholders
36,963,054 and 36,874,949 units outstanding,     1,100,541       1,020,823
respectively
General Partners' deficit                        (268,907  )     (273,113  )
Accumulated other comprehensive loss            (40,086   )    (42,264   )
Total Partners' Capital                         791,548       705,446   
TOTAL LIABILITIES AND PARTNERS' CAPITAL        $ 2,046,648    $ 1,955,972 
                                                                             

                                               
ALLIANCE RESOURCE PARTNERS, L.P. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

(Unaudited)
                                                                             
                                                 Nine Months Ended

                                                 September 30,
                                                 2013          2012
                                                                             
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES      $ 550,385     $ 431,628  
                                                                             
CASH FLOWS FROM INVESTING ACTIVITIES:
Property, plant and equipment:
Capital expenditures                               (242,653 )     (332,353 )
Changes in accounts payable and accrued            (354     )     (4,024   )
liabilities
Proceeds from sale of property, plant and          124            114
equipment
Purchases of equity investment in affiliate        (47,500  )     (43,100  )
Payment for acquisition of business                -              (100,000 )
Payments to affiliate for acquisition and          (21,318  )     (34,601  )
development of coal reserves
Advances/loans to affiliate                        (7,500   )     (2,229   )
Payments from affiliate                            -              4,229
Other                                             -            546      
Net cash used in investing activities             (319,201 )    (511,418 )
                                                                             
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under term loan                         -              250,000
Borrowings under revolving credit facilities       211,000        150,000
Payments under revolving credit facilities         (216,000 )     (75,000  )
Payment on term loan                               -              (300,000 )
Payment on long-term debt                          (18,000  )     (18,000  )
Payments on capital lease obligations              (886     )     (673     )
Payment of debt issuance costs                     -              (4,272   )
Net settlement of employee withholding taxes       (3,015   )     (3,734   )
on vesting of Long-Term Incentive Plan
Cash contributions by General Partners             114            150
Distributions paid to Partners                    (213,809 )    (190,148 )
Net cash used in financing activities             (240,596 )    (191,677 )
                                                                             
NET CHANGE IN CASH AND CASH EQUIVALENTS            (9,412   )     (271,467 )
                                                                             
CASH AND CASH EQUIVALENTS AT BEGINNING OF          28,283         273,528
PERIOD
                                                               
CASH AND CASH EQUIVALENTS AT END OF PERIOD       $ 18,871      $ 2,061    
                                                                             

Reconciliation of GAAP "Net Income" to non-GAAP "EBITDA" and “Adjusted EBITDA”
and non-GAAP "Distributable Cash Flow" (in thousands).

EBITDA is defined as net income before net interest expense, income taxes and
depreciation, depletion and amortization and Adjusted EBITDA is EBITDA
modified to reflect significant non-recurring items that may not reflect the
trend of future results. EBITDA is used as a supplemental financial measure by
our management and by external users of our financial statements such as
investors, commercial banks, research analysts and others, to assess:

  *the financial performance of our assets without regard to financing
    methods, capital structure or historical cost basis;
  *the ability of our assets to generate cash sufficient to pay interest
    costs and support our indebtedness;
  *our operating performance and return on investment as compared to those of
    other companies in the coal energy sector, without regard to financing or
    capital structures; and
  *the viability of acquisitions and capital expenditure projects and the
    overall rates of return on alternative investment opportunities.

We believe Adjusted EBITDA is a useful measure for investors because it
further demonstrates the performance of our assets without regard to
non-recurring charges.

Distributable cash flow ("DCF") is defined as Adjusted EBITDA excluding equity
in loss of affiliates, interest expense (before capitalized interest),
interest income, income taxes and estimated maintenance capital expenditures.
DCF is used as a supplemental financial measure by our management and by
external users of our financial statements, such as investors, commercial
banks, research analysts and others, to assess:

  *the cash flows generated by our assets (prior to the establishment of any
    retained cash reserves by the general partner) to fund the cash
    distributions we expect to pay to unitholders;
  *our success in providing a cash return on investment and whether or not
    the Partnership is generating cash flow at a level that can sustain or
    support an increase in its quarterly distribution rates;
  *the yield of our units, which is a quantitative standard used through the
    investment community with respect to publicly-traded partnerships as the
    value of a unit is generally determined by a unit’s yield (which in turn
    is based on the amount of cash distributions the entity pays to a
    unitholder).

EBITDA, Adjusted EBITDA and DCF should not be considered as alternatives to
net income, income from operations, cash flows from operating activities or
any other measure of financial performance presented in accordance with
generally accepted accounting principles. EBITDA, Adjusted EBITDA and DCF are
not intended to represent cash flow and do not represent the measure of cash
available for distribution. Our method of computing EBITDA, Adjusted EBITDA
and DCF may not be the same method used to compute similar measures reported
by other companies, and EBITDA and DCF may be computed differently by us in
different contexts (i.e. public reporting versus computation under financing
agreements).

                                                                          Three
                Three Months Ended          Nine Months Ended             Months        Year Ended
                                                                       Ended       
                September 30,               September 30,                               December 31,
                                                                          June 30,
                2013         2012          2013          2012           2013          2013E
                                                                                        Midpoint
                                                                                                     
Net income      $ 87,186      $ 60,510      $ 294,197      $ 238,933      $ 104,074     $ 385,000
Depreciation,
depletion and     66,099        59,781        198,688        154,923        68,207        272,000
amortization
Interest
expense,          8,732         9,053         26,660         27,821         8,913         32,500
gross
Capitalized       (2,816  )     (1,701  )     (8,220   )     (6,433   )     (2,873  )     (5,000   )
interest
Income tax
expense          (718    )    (102    )    (1,307   )    (726     )    109         500      
(benefit)
EBITDA            158,483       127,541       510,018        414,518        178,430       685,000
Asset
impairment       -           19,031      -            19,031       -           -        
charge
Adjusted          158,483       146,572       510,018        433,549        178,430       685,000
EBITDA
Equity in
loss of           5,990         2,832         15,556         11,040         5,699         20,000
affiliates,
net
Interest
expense,          (8,732  )     (9,053  )     (26,660  )     (27,821  )     (8,913  )     (32,500  )
gross
Income tax
(expense)         718           102           1,307          726            (109    )     (500     )
benefit
Estimated
maintenance
capital          (55,188 )    (49,500 )    (168,840 )    (141,334 )    (57,684 )    (225,000 )
expenditures
^(1)
Distributable   $ 101,271    $ 90,953     $ 331,381     $ 276,160     $ 117,423    $ 447,000  
Cash Flow
                                                                                                     
^(1) Our maintenance capital expenditures, as defined under the terms of our partnership agreement,
are those capital expenditures required to maintain, over the long-term, the operating capacity of our
capital assets. We estimate maintenance capital expenditures on an annual basis based upon a five-year
planning horizon. For the 2013 planning horizon, average annual estimated maintenance capital
expenditures are assumed to be $5.70 per produced ton compared to the estimated $5.50 per produced ton
in 2012. Our actual maintenance capital expenditures vary depending on various factors, including
maintenance schedules and timing of capital projects, among others. We annually disclose our actual
maintenance capital expenditures in our Form 10-K filed with the Securities and Exchange Commission.
                                                                                                     

Reconciliation of GAAP "Operating Expenses" to non-GAAP "Segment Adjusted
EBITDA Expense per ton" and Reconciliation of non-GAAP "EBITDA" to "Segment
Adjusted EBITDA" (in thousands, except per ton data).

Segment Adjusted EBITDA Expense per ton includes operating expenses, outside
coal purchases and other income divided by tons sold. Transportation expenses
are excluded as these expenses are passed through to our customers and,
consequently, we do not realize any margin on transportation revenues. Segment
Adjusted EBITDA Expense is used as a supplemental financial measure by our
management to assess the operating performance of our segments. Segment
Adjusted EBITDA Expense is a key component of EBITDA in addition to coal sales
and other sales and operating revenues. The exclusion of corporate general and
administrative expenses from Segment Adjusted EBITDA Expense allows management
to focus solely on the evaluation of segment operating performance as it
primarily relates to our operating expenses. Outside coal purchases are
included in Segment Adjusted EBITDA Expense because tons sold and coal sales
include sales from outside coal purchases.

                                                             
                                    Three Months Ended          Three Months
                                                                Ended
                                    September 30,
                                                                June 30,
                                    2013         2012          2013
                                                                             
Operating expense                   $ 346,045     $ 338,644     $  347,437
Outside coal purchases                636           4,424          790
Other (income) loss                  (372    )    (254    )     (353    )
Segment Adjusted EBITDA Expense     $ 346,309     $ 342,814     $  347,874
Divided by tons sold                 9,504       8,910        9,817   
Segment Adjusted EBITDA Expense     $ 36.44      $ 38.48      $  35.44   
per ton
                                                                             

Segment Adjusted EBITDA is defined as net income before net interest expense,
income taxes, depreciation, depletion and amortization, general and
administrative expenses and asset impairment charge.

                                        Three Months Ended      Three Months
                                                              Ended
                                        September 30,
                                                                June 30,
                                        2013       2012        2013
                                                                             
Adjusted EBITDA (See reconciliation     $ 158,483   $ 146,572   $   178,430
to GAAP above)
General and administrative               14,893     13,598       16,597
Segment Adjusted EBITDA                 $ 173,376   $ 160,170   $   195,027
                                                                             

Contact:

Alliance Resource Partners, L.P.
Brian L. Cantrell, 918-295-7673