February 5, 2025
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Intrepid Potash, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed March 7, 2024 | ||
| File No. 333-277761 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Intrepid Potash, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-3 (File No. 333-277761) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Friday, February 7, 2025, or as soon thereafter as practicable.
Please call Ned Prusse of Perkins Coie LLP, counsel to the Company, at (303) 291-2374 as soon as the Registration Statement has been declared effective.
| Respectfully submitted, | ||
| By: | /s/ Matthew D Preston | |
| Matthew D. Preston | ||
| Chief Financial Officer | ||