Penn Virginia Resource Partners, L.P. (PVR) is a Master Limited Partnership and a sub-arm of parent Penn Virginia Corp. (PVA).

PVA owns approximately 82% of Penn Virginia GP Holdings, (PVG), the owner of the general partner and the largest unit holder of Penn Virginia Resource Partners, L.P. (PVR). In turn, PVR manages coal and natural resource properties and related assets, and operators a midstream natural gas gathering and processing business. Understanding the food chain here helps to get the big picture about PVR.

The current market's strong pricing environment for coal bodes well for further increases in the distribution rate. Currently, the distribution yield is about 6.5%. It's not quite the meaty 10%-plus yields found in other sectors of the market that have been the hallmark of The 25% Cash Machine returns, but the upside capital appreciation potential for shares of PVR is at least 25% from current levels.

Results for Q1 2008 will be released by Penn Virginia Resource Partners tomorrow, May 8, and given the recent favorable backdrop for coal prices, I expect a solidly higher set of numbers and a very positive outlook by PVR management. The company may even announce another hike in the payout.

I'm sending this Alert to you today, ahead of tomorrow's May 25% Cash Machine Newsletter, because I want you to buy PVR before the company makes its Q1 2008 report tomorrow.

Buy Penn Virginia Resource Partners, L.P. (PVR) today under $30. And look for the newsletter tomorrow evening with more information about PVR.

Bryan Perry

Editor The 25% Cash Machine