Alliance Holdings GP, L.P. operates in the Bituminous coal and lignite--surface sector. Alliance Holdings GP, L.P. (AHGP) owns, directly and indirectly, 100% of the members' interest in Alliance Resource Management GP, LLC (MGP), the managing general partner of Alliance Resource Partners, L.P. (ARLP). As of December 31, 2009, its assets included its ownership interests in ARLP, which consist of a 1.98% general partner interest in ARLP, which it holds through its 100% ownership interest in MGP; the incentive distribution rights (IDRs) in ARLP; the incentive distribution rights (IDRs) in ARLP; 42.5% of interest in ARLP, and a 0.001% managing interest in Alliance Coal, which it holds through its 100% ownership interest in MGP. The ARLP Partnership is a diversified producer and marketer of coal primarily to United States utilities and industrial users. The ARLP Partnership's mining activities are conducted in three geographic regions: Illinois Basin, Central Appalachian and Northern Appalachian regions. In our complete report available for purchase the company is compared to: Alliance Resource Partners, L.P., Cloud Peak Energy Incorporation and Patriot Coal Corporation.