December 2, 2009
Via Edgar Submission and Facsimile
Mr. Brad Skinner, Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| Filed March 2, 2009 |
| Form 10-Q for the Quarterly Period Ended September 30, 2009 |
| Filed November 6, 2009 |
| Response letter dated September 9, 2009 |
| File No. 1-33466 |
The Company has commenced work on a letter responding to the Staff’s comments. However, the Company believes that it will require additional time to consider and respond fully to the Staff’s comments.
Accordingly, on behalf of the Company and as discussed with Mr. Skinner, we respectfully request an extension of the time to respond to the Comment Letter until Thursday, December 10, 2009.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (314) 275-3682 with any questions you may have regarding the Company’s proposed timetable for responding to the Comment Letter.
Sincerely, Patriot Coal Corporation Christopher K. Knibb Vice President and Controller |
cc: | Mark Wojciechowski, Staff Accountant, United States Securities and Exchange Commission, |
Division of Corporation Finance
Mark Schroeder, Patriot Coal Corporation
Katy Winkelmann, Patriot Coal Corporation
Megan Krasnicki, Patriot Coal Corporation