June 14, 1995



Dear Fellow Shareholder:

	We are enclosing a copy of Chris Seglem's speech to the Annual 
Meeting of Shareholders of the Company on June 6, 1995 and the overheads 
he used (marked "OH" in the speech where they were shown).  This material 
covers in detail both the accomplishments of 1994 and the challenges still 
before us in 1995.  We would specifically call your attention to the 
description of the Virginia Division situation and what comprises 
Westmoreland's "Heritage Costs" and our plans for managing these problem 
areas.

	While we believe this speech is a full and complete discussion of 
Westmoreland's current position and plans for the future, we recognize you 
may have questions concerning these matters.  If you do please contact us.

	As always we appreciate your support.

						Sincerely,




Pemberton Hutchinson			Christopher K. Seglem