Massey Energy Company
4 North 4th Street
Richmond, Virginia 23219
December 23, 2010
VIA EDGAR
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
File No. 001-07775
Dear Ms. Parker:
I am writing to follow up on the message our outside counsel David Carter left today with Tracey McNeil of the Staff. As described in that message, I am requesting an extension to respond to the Staff’s comment letter dated December 10, 2010 regarding the Staff’s comment to Massey Energy Company’s Form 10-K for the Fiscal Year Ended December 31, 2009.
We request an extension to respond no later than January 7, 2011.
We appreciate your cooperation. Please direct any questions to the undersigned at (804) 788-1812 or to David Carter at (804) 697-1253.
| Sincerely, |
/s/ Richard R. Grinnan |
Richard R. Grinnan |
Vice President and Corporate Secretary |
| cc: | Tracey McNeil |
David Carter
