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New words:
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Removed:
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CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-02095) pertaining to the Employee Stock Purchase Plan and Long-Term Incentive Stock Plan of Walter Energy, Inc. and its subsidiaries of our reports dated February 26, 2010, with respect to the consolidated financial statements of Walter Energy, Inc. and its subsidiaries and the effectiveness of internal control over financial reporting of Walter Energy, Inc. and its subsidiaries included in the Annual Report (Form 10-K) for the year ended December 31, 2009.
/s/ Ernst & Young LLP
Tampa, Florida
February 26, 2010
CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM