0001104659-18-005067.txt : 20180313 0001104659-18-005067.hdr.sgml : 20180313 20180130152926 ACCESSION NUMBER: 0001104659-18-005067 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180130 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

	53rd at Third
	885 Third Avenue
	New York, New York 10022-4834
	Tel: +1.212.906.1200 Fax: +1.212.751.4864
	www.lw.com

	FIRM / AFFILIATE OFFICES
	Barcelona	Moscow
	Beijing	Munich
	Boston	New York
	Brussels	Orange County
	Century City	Paris
	Chicago	Riyadh
	Dubai	Rome
	Düsseldorf	San Diego
	Frankfurt	San Francisco
	Hamburg	Seoul
	Hong Kong	Shanghai
	Houston	Silicon Valley
	London	Singapore
	Los Angeles	Tokyo
	Madrid	Washington, D.C.
	Milan

January 30, 2018

VIA EDGAR

Mr. Rufus Decker

Accounting Branch Chief

Office of Beverages, Apparel & Mining

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Arch Coal, Inc.

Form 10-K for the Year Ended December 31, 2016

Filed February 24, 2017

Form 8-K Filed October 31, 2017

Response dated December 21, 2017

File No. 1-13105

Dear Mr. Decker:

This letter is to confirm our telephone conversation on January 29, 2018 with Ms. Cvrkel of the staff of the Securities and Exchange Commission regarding our request for an extension of time to respond to your comment letter dated January 5, 2018. As discussed, we require additional time to prepare a response to your letter. It is our current intent to submit our response by February 5, 2018.

Please contact me at (212) 906-1761 if you would like to discuss this request. Thank you for your consideration.

	Sincerely,

	/s/ Keith L. Halverstam

	Keith L. Halverstam
	of LATHAM & WATKINS LLP

cc: John Coleman

Linda Cvrkel

John T. Drexler, Arch Coal, Inc.

GRAPHIC 2 g50211bci001.gif GRAPHIC begin 644 g50211bci001.gif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end