0001104659-13-027354.txt : 20130822 0001104659-13-027354.hdr.sgml : 20130822 20130405142221 ACCESSION NUMBER: 0001104659-13-027354 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20130405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARCH COAL INC CENTRAL INDEX KEY: 0001037676 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 430921172 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CITY PLACE ONE STE 300 STREET 2: ARCH MINERAL CORP CITY: ST LOUIS STATE: MO ZIP: 63141 BUSINESS PHONE: 3149942700 MAIL ADDRESS: STREET 1: CITYPLACE ONE SUITE 300 STREET 2: ARCH MINERAL CORP CITY: CREVE COEUR STATE: MO ZIP: 63141 FORMER COMPANY: FORMER CONFORMED NAME: ARCH MINERAL CORP DATE OF NAME CHANGE: 19970411 CORRESP 1 filename1.htm

Via EDGAR

April 5, 2013

Tia L. Jenkins

Senior Assistant Chief Accountant

Office of Beverages, Apparel, and Mining

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Arch Coal, Inc.

Form 10-K for Fiscal Year Ended December 31, 2012

Filed March 1, 2013

File No. 001-13105

Dear Ms. Jenkins:

We are providing this letter to the staff of the Securities and Exchange Commission (the “Staff”) in response to the Staff’s letter dated March 22, 2013 (the “March 22 Letter”) regarding the Annual Report on Form 10-K filed by Arch Coal, Inc. for its fiscal year ended December 31, 2012. We are in the process of preparing our responses to the Staff’s comments set forth in the March 22 Letter.

In a telephone call with Mr. Blaise Rhodes on April 4, 2013, we, through our legal counsel, requested an extension of the period of time for us to respond to the Staff’s comments set forth in the March 22 Letter. We greatly appreciate the Staff’s agreement to extend the time for us to respond until April 12, 2013.

Any questions or notifications with respect to this request should be directed to me by telephone at (314) 994-2700.

Sincerely,

/s/ John T. Drexler

John T. Drexler
Senior Vice President and Chief Financial Officer

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