| Office of the Corporate Secretary | ||
| Post Office Box 26765 | ||
| Richmond, Virginia 23261 | ||
| 4 North Fourth Street | ||
| July 15, 2010 | Richmond, Virginia 23219 | |
| Tel (804) 788-1812 | ||
| VIA EDGAR | Fax (804) 788-1804 | |
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3720
Washington, D.C. 20549
| Attention: | Anne Parker | |
| Branch Chief, Division of Corporation Finance |
| Re: | Massey Energy Company | |
| Form 10-K for the Fiscal Year Ended December 31, 2009 | ||
| Filed March 1, 2010 | ||
| Form 10-Q for the Fiscal Quarter Ended March 31, 2010 | ||
| Filed April 30, 2010 | ||
| Definitive Proxy Statement on Schedule 14A | ||
| Filed April 16, 2010 | ||
| File No. 001-07775 |
Dear Ms. Parker:
I am writing to follow up on the conversation Eric Tolbert, our Vice President and Chief Financial Officer, had with Jenifer Gallagher of the Staff. Pursuant to that conversation, I am formally requesting an extension to respond to the Staff’s comment letter dated July 2, 2010 regarding the Staff’s comments to Massey Energy Company’s Form 10-K for the Fiscal Year Ended December 31, 2009, Form 10-Q for the Fiscal Quarter Ended March 31, 2010 and Definitive Proxy Statement on Schedule 14A.
Following his discussion with Ms. Gallagher, we request an extension to respond no later than August 6, 2010.
We appreciate your cooperation. Please direct any questions to the undersigned at (804) 788-1812.
| Sincerely, |
/s/ Richard R. Grinnan |
| Richard R. Grinnan |
| Vice President and Corporate Secretary |
cc: | Jenifer Gallagher | |||
| Kimberly Calder | ||||
| Karl Hiller | ||||
| John Coleman | ||||
| Tracey McNeil | ||||
| Eric Tolbert | ||||
| David Carter |