James River Coal Company
901 East Byrd Street
Suite 1600
Richmond, Virginia 23219-4529
804-780-3000
September 21, 2010
VIA EDGAR AND FACSIMILE
H. Roger Schwall
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Facsimile: (202) 772-9368
| Re: | James River Coal Company |
| Registration Statement on Form S-3 |
| File No. 333-168628 – Request for Withdrawal |
Dear Mr. Schwall:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, James River Coal Company (the “Company”) hereby requests the withdrawal of Pre-Effective Amendment No. 1 to the Company’s above-referenced Registration Statement (the “Registration Statement”), which was filed with the U.S. Securities and Exchange Commission on September 13, 2010 (“Amendment No. 1”) and Pre-Effective Amendment No. 2 to the Registration Statement, which was filed with the U.S. Securities and Exchange Commission on September 16, 2010 (“Amendment No. 2& #8221; and, together with Amendment No. 1, the “Amendments”).
The Company’s Amendments were filed, on behalf of the co-registrants, in error using the incorrect registration statement file number in the EDGAR system. The Amendments are being withdrawn to re-file such Amendments using the correct registration statement file number. The amendments to the Registration Statement reflected in each of Amendment No. 1 and Amendment No. 2 will be consolidated into one amendment to the Registration Statement and filed with the U.S. Securities and Exchange Commission
| | Sincerely, | |
| | | |
| | James River Coal Company | |
| | | |
| | /s/ Samuel M. Hopkins II | |
| | | |
| | Samuel M. Hopkins II | |
| | Vice President and Chief Accounting Officer | |
cc: David A. Stockton