8-K

November 27, 1995



File Desk
New York Stock Exchange, Inc.
20 Broad Street
New York, NY 10005

Gentlemen:

Enclosed is a one manually signed copy of Westmoreland Coal Company's Form 8-K 
electronically filed with the Securities and Exchange Commission on November 
14, 1995.

Very truly yours,



Robert J. Jaeger
Vice President - Finance
Treasurer, and Controller

Enclosure































                 SECURITIES AND EXCHANGE COMMISSION

                    Washington, D.C. 20549

                          FORM 8-K

                      
                      CURRENT REPORT

               Pursuant to Section 13 or 15 (d) of
               the securities Exchange Act of 1934

Date of Report (Date of earliest event reported): Nov. 14, 1995
                                                  --------------

Westmoreland Coal Company
- -------------------------
(Exact name of registrant as specified in its charter)


Delaware                   0-752                23-1128670
- --------                   -----                ----------
(State or other      (Commission File        (IRS Employer
jurisdiction of            Number)         Identification #)        

14th Floor - Holly Sugar Bldg., 2 North Cascade Avenue
Colorado Springs, Colorado                             80903
- ------------------------------------------------------------
(Address of principal executive offices)           (Zip Code)


Registrant's telephone number, including area code: 
(719) 442-2600
- --------------

Item 7.  Exhibits.
         --------

Press release dated November 14, 1995.                  
Press release dated December 13, 1995.
Letter to Shareholders dated December 1, 1995.









Exhibit 1


                   Westmoreland Announces  
                 Third Quarter 1995 Results  



Colorado Springs, CO -- November 14, 1995 -- Westmoreland Coal Company 
(NYSE:WCX) today announced its third quarter 1995 financial results.


               THIRD QUARTER 1995 FINANCIAL RESULTS

Westmoreland Coal Company's net loss was $83.0 million in the third quarter of 
1995 compared to a net loss of $0.7 million in the third quarter of 1994.  
This loss was primarily due to the recognition of $91.2 million in liabilities 
in connection with the idling of the Company's Virginia Division coal mining 
operations.  Net loss applicable to common shareholders was $84.2 million, or 
a loss of $12.10 per share, in the third quarter of 1995 compared to a net 
loss applicable to common shareholders of $1.9 million, or a loss of $0.28 per 
share, in the third quarter of 1994.  The difference between net loss and net 
loss applicable to common shareholders is the result of the recognition of 
dividends payable to preferred shareholders, even if a preferred stock 
dividend was not declared.  

The net loss applicable to common shareholders resulted in a shareholders' 
deficit of $43.7 million.  As previously reported, the preferred stock 
dividend for the third quarter of 1995 was suspended in September due to the 
anticipation of this deficit in shareholders' equity after the idling of the 
Virginia Division.  

The Company's operating loss was $83.1 million in the third quarter of 1995 
compared to $0.9 million of operating income in the same period in 1994.  
Operating income for Westmoreland Energy, Inc., the Company's independent 
power operations segment, was $2.9 million compared to operating income of 
$3.0 million in the third quarter of 1994.
 
The operating loss of the Coal Operations segment was $86.1 million in the 
third quarter of 1995 compared to an operating loss of $2.2 million in same 
period in 1994.  The major factors contributing to the operating loss were (1) 
an operating loss of 

$79.0 million for the Virginia Division, compared with $1.0 million in 
operating income for the same period in 1994, and (2) the elimination of 
earnings of Criterion Coal Company which was sold in December, 1994 and the 
Hampton Division which was sold in January, 1995 ($1.3 million of operating 
income having been generated in the second quarter of 1994 from both 
properties).  

The increased operating loss at the Virginia Division is attributable to the 
recognition of certain liabilities associated with idling the Division during 
the third quarter and higher per ton production costs.   Total liabilities 
recognized were postretirement medical costs of $38.2 million, a UMWA pension 
withdrawal liability of $20 million, the writedown of assets of $18.9 million, 


early retirement costs of $8.6 million and other costs totaling approximately 
$5.5


million.  The Virginia Division also recognized a $23.5 million gain during 
the third quarter from the sale of its coal supply contract with Duke Power.

Coal revenues in the third quarter of 1995 were $20.0 million from 1.5 million 
tons sold compared to $90.3 million from 3.6 million tons sold in the same 
period in 1994.  The decrease was due to (1) the sale of the assets of 
Criterion Coal Company in 1994 and the sale of the Hampton Division in 
January, 1995, (2) reduced sales from the idled Virginia Division and (3) a 
significant reduction in brokered coal sales and the elimination of export 
coal sales.

See the attached Financial Highlights for additional information.

First Nine Months 1995 Financial Results
- ----------------------------------------

Westmoreland Coal Company's net loss was $92.0 million in the first nine 
months of 1995 compared to a net loss of $7.2 million in the first nine months 
of 1994.  Again, this loss was primarily due to the recognition of $91.2 
million in liabilities in connection with the third quarter idling of the 
Company's Virginia Division coal mining operations.  Net loss applicable to 
common shareholders was $94.4 million, or a loss of $13.56 per share, in the 
first nine months of 1995 compared to a net loss applicable to common 
shareholders of $9.7 million, or a loss of $1.39 per share, in the first nine 
months of 1994.

Results for the nine months of 1995 included $9.6 million of gains on asset 
sales.  Operating income for Westmoreland Energy, Inc. was $9.9 million for 
the first nine months of 1995 compared to $2.2 million for the same period in 
1994.

The Company's operating loss was $99.1 million higher in the 1995 period than 
in 1994 principally due to (1) $96.5 million of increased operating losses at 
the Virginia Division and (2) the elimination of earnings of Criterion Company 
and the Hampton Division ($7.6 million in the first nine months of 1994 from 
both properties).  This was offset by a $7.7 million improvement in operating 
income at Westmoreland Energy, Inc.

Coal revenues for the first nine months of 1995 were $100.3 million from 5.5 
million of tons sold compared to $295.4 million from 11.6 million tons sold in 
the first nine months of 1994.

See the attached Financial Highlights for additional information.





Liquidity Outlook
- -----------------

Due to the carrying costs of the Virginia Division in its idled state and the 
ongoing cash costs related to postretirement medical and workers' compensation 
benefits, the Company's liquidity resources would be inadequate to meet 


operating requirements after the first quarter of 1996 without additional 
steps being taken.  Accordingly, management expects to address this near-term 
problem by continuing to reduce costs and  seeking buyers and/or operators for 
all or part of the Virginia Division's assets and/or related businesses.  The 
Company, however, cannot give assurances at this time that these steps can be 
accomplished.

Christopher K. Seglem, Westmoreland's President and Chief Executive Officer 
said, Our strategy to divest under-performing assets and disengage from 
business lines with low margins and high working capital costs resulted in the 
continued viability of the Company during 1995, and the accumulation of cash 
resources for investment in strong new cash generating assets such as our ROVA 
II cogeneration facility and the Corona Group, our latest acquisition, which 
provides technical services and  repair and maintenance services to the 
electric power industry.

However, the idling of the Virginia Division operations became crucial due to 
continuing and increasing losses in the first half of the year.  The idling 
resulted in the recognition of substantial liabilities associated with those 
operations as well as the creation of a shareholders' deficit.  Some of these 
charges may be reversed depending on the final disposition of the Virginia 
Division.  We continue to aggressively seek suitable agreements for the sale 
or operation of the Virginia Division's assets and facilities. The Virginia 
Division's assets should be a source, not a use of cash in the near term.  The 
operating facilities cannot be maintained in idled status indefinitely, 
however, due to high carrying costs.  Likewise, it is essential that we 
promptly resolve a substantial portion of our heritage costs (liabilities 
for workers' compensation and postretirement medical benefits) and reclamation 
and pension obligations.  As we have said before, meeting the cost of these 
continuing obligations represents the Company's greatest challenge.

Our carrying and heritage costs drain over $3.0 million per month of cash from 
the Company's reserves.  Unless settled promptly, they will eliminate 
important resources of cash for reinvestment and continued operations. After 
more than three years of successfully implementing the necessary pieces of a 
turnaround plan, we remain squarely focused on these issues which must be 
satisfactorily resolved before Westmoreland can fully go forward  to reinvest, 
grow and regain sustainable financial stability.

Third Quarter 10-Q Filed
- ------------------------

Westmoreland today filed its third quarter Form 10-Q with the Securities and 
Exchange Commission.  Shareholders interested in receiving a copy of the Form 
10-Q can request a copy from Westmoreland Coal Company by writing to the 
Company at the following address:  Westmoreland Coal Company, Shareholder


Relations Department, 2 North Cascade Ave., 14th Floor, Colorado Springs, CO, 
80903. The Form is also available electronically through the Securities and 
Exchange Commission's EDGAR system

EX-2

EXHIBIT 2

                   Westmoreland Announces  
                 Transaction with Ark Land Company  



Colorado Springs, CO -- December 13, 1995 -- Westmoreland Coal Company 
(NYSE:WCX) today announced today that it has reached agreement with Ark Land 
Company, a subsidiary of Arch Minerals for the release to Ark of approximately 
1.5 million tons of coal Westmoreland held under lease from Ark in Letcher 
County, Kentucky, and Wise County, Virginia, where Westmoreland's Virginia 
Division operations are located.  In exchange for this, Westmoreland will 
receive approximately $2.5 million cash in January, 1996 and will receive a 
reduction in future minimum annual rentals for the portion of the Ark Lease 
retained by Westmoreland.  As Part of transaction, Westmoreland will receive a 
credit for minimum rentals payable in January, 1996, and resolve a boundary 
dispute.  Ark will also consent to any future transfer of other reserves 
Westmoreland holds under leases with Ark.

This is a significant step in our plan to realize value from our idled 
Virginia Division operations.  We appreciate the cooperation of Ark Land 
Company in resolving the underlying boundary dispute and are glad that we 
could reach an agreement that benefits both companies, said Christopher K. 
Seglem, Westmoreland's President and Chief Executive Officer.


###

For information contact Diane Jones (719) 448-5814.






















SIGNATURE



Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned, thereunto duly authorized.


                            WESTMORELAND COAL COMPANY





Date:  December 1, 1995     By: 
                               -----------------------------
                               Robert J. Jaeger
                               Vice President - Finance,
                               Treasurer, and Controller

EX-3

December 1, 1995



Dear Fellow Shareholder:

We recently filed our 1995 third quarter Form 10-Q report with the 
Securities and Exchange Commission. We also issued a news release which 
summarized the quarter's financial results; a copy is attached for your 
convenience and information.  The purpose of this letter is to give you 
a brief summary and update of the issues behind the results discussed in 
the Form 10-Q and our previous communications with you.

Virginia Division
- -----------------

As you will recall, substantial and increasing losses at the Virginia 
Division caused us to idle those operations in late summer and sell the 
above-market priced Duke Power coal contract in order to preserve as 
much of that asset's value as possible.  We had been seeking a buyer for 
the Virginia Division for some time, and on July 31, 1995, we reported 
that we had entered into negotiations with A.T. Massey Coal Company for 
the sale of the remaining assets of the Virginia Division and Pine 
Branch Mining Incorporated, a small surface mining subsidiary which 
provided coal to the Division.  Unfortunately, those negotiations proved 
unsuccessful, as have discussions with other companies for the sale of 
the Division as a whole.  The biggest problem has been the possible 
exposure of any purchaser to Westmoreland's very large people-related 
heritage costs. Current coal market prices and the cost of production 
have also been issues.

We have maintained the Virginia Division operations on hot idle status 
over the past three months in the hope that a sale could be consummated 
which would include reactivation of a substantial portion of the 
previous operations, along with the re-employment of mine workers and 
the transfer of certain liabilities, including reclamation obligations.  
This hot idle status has cost us just over $1 million per month, and 
although significantly less than the losses we were incurring while 
operating the property, is not something we can allow to continue.  
However, rather than converting certain operations to cold idle status 
and sealing and permanently reclaiming others, we have initiated efforts 
to implement an alternative strategy which may satisfy our primary 
objectives - the elimination of operating losses and the transfer of 
operating liabilities.



This alternative strategy is to allow capable and responsible contract 
miners to reopen idled mines.  Westmoreland would not be involved in any 
operating role. Our role would be purely to retain primary liability for 
the heritage costs.  We would expect the contractors to assume primary 
responsibility for operating liabilities.  The key to their success, of 
course, will be their ability to produce coal competitively.

We are currently in discussions with a number of potential contractors 
and will report further to you at the appropriate time.  Of course, we 
will remain open to possibilities for the sale of various assets, 
operations, or the whole Division as opportunities may arise.

Recognition of Liabilities
- --------------------------

The substantial loss reported in the third quarter and the resulting 
shareholders' deficit were driven by the recognition of liabilities 
associated with the idled Virginia Division.  Although we had earlier 
reported that the recognition of liabilities would be necessary with the 
idling of the Virginia Division, we could not definitively determine 
their magnitude until negotiations for the possible sale of assets were 
completed.  When a sale had not materialized by the end of the third 
quarter, we were required for accounting purposes to recognize virtually 
all of those liabilities.  If future transactions are consummated with 
potential contract operators or buyers, we may be able to recover 
certain of the accounting charges.

As a result of these charges, the declaration and payment of a preferred 
dividend is not legally permissible under Delaware law at this time.  
The Board of Directors will consider reinstatement of the dividend at 
such time as shareholders' equity and earnings have reached the levels 
required by Delaware law.

Liquidity
- ---------

Measures taken to date have assured sufficient liquidity of the Company 
through the end of 1995 and into 1996.  However, due  to the carrying 
costs of the Virginia Division in its idled state and more 
significantly, the ongoing cash costs related to postretirement medical 
and workers' compensation benefits, the Company's liquidity resources 
would be inadequate to meet operating requirements after the first 
quarter of 1996 unless additional steps are taken.  The Company remains 
committed to implementing such steps.

We have targeted three principle areas for aggressive and innovative 
action.  First, of course, are the steps discussed above with respect to 
the Virginia Division. Second, is the containment and reduction of the 


heritage costs, including the improved management of medical and 
workers' compensation benefits.  A key component to our strategy in this 
area is the full implementation of the managed health care program which 
was negotiated with the United Mine Workers of America (UMWA) in the 
1993 Coal Wage Agreement.  While the managed care program is only 
mandatory for active UMWA employees, it is especially important that we 
get the voluntary participation of retirees. We believe this is in 
everyone's best interest. Tom Sharpe, formerly our Corporate Controller, 
has been assigned full time to lead our efforts in this area. Third, is 
the continued reduction of costs and the generation of cash from 
additional sources. The sale of Cleancoal Terminal, which was completed 
since we last wrote, will save us $840,000 a year in interest payments. 
Other steps such as leveraging our assets are being pursued.  We expect 
additional cash flows from Roanoke Valley II, the equity portion of 
which we fully funded in October, and from our investment in Dominion 
Terminal Associates.  Help may even come from Washington, D.C.  Along 
with a number of similarly situated companies, we have supported 
legislation which would permit us to receive surplus pension assets 
without paying heavy excise taxes.  Additionally, in our case, the 
utilization of our net operating tax loss carryforwards (NOLs) would 
allow us not to pay income taxes on the amounts received.  While we 
cannot assure the successful outcome of any of these steps, we can 
assure you that we are aggressively pursuing them.

Growth
- ------

As we have previously reported, the key to Westmoreland's long-term 
success is growth. We must find new sources of operating income and make 
use of our NOLs, which shelter taxable income, to offset the heritage 
costs. In other words, instead of paying taxes, we will pay 
postretirement benefits. To do this, new sources of income must be 
acquired and developed.  From there we can go on to build shareholder 
value.

Even with the situation at Virginia Division not yet finally resolved, 
we have been moving into this next growth stage.  In October we funded 
Roanoke Valley II, a 50 MW plant in North Carolina, and will have the 
full benefit of its earnings and cash distributions in 1996 and beyond.  
We also completed our first strategic acquisition on November 1, 1995, 
with the purchase of The Corona Group, Inc. from OESI Power Corporation.  
The Corona Group provides technical repair and maintenance services to 
the electric power industry.  Corona also manufactures and utilizes 
specialized tools and equipment allowing power plant outage work to be 
performed on-site with increased efficiency, saving time and money.  
This business has an excellent growth potential in light of current 
trends in the power industry to reduce costs and become more 
competitive, in part, by outsourcing various functions. Westmoreland 


paid $2.5 million in cash and assumed various notes in exchange for 100% 
of the stock of Corona.

Drawing upon its solid fuel expertise and proven track record as a 
successful developer, Westmoreland Energy, Inc. also recently received 
initial siting approval from the City of Madison, Illinois, for a new 66 
MW waste fuel power project.  The new project, called Metro East, is 80% 
owned by Westmoreland and will sell power to Illinois Power.  The 
project has been under development for over a year, and is expected to 
reach financial closing late in 1996 or early 1997.

We are increasingly spending time looking for new opportunities.  
Identifying good opportunities and raising the capital to finance them 
will be formidable challenges with no guarantee of success, but we are 
anxious to get on with it.  It is critical that our cash be used for 
these purposes.

In closing, let me thank you for your continued support.  Many of you 
have contacted us over the past three months, and we appreciate the 
quality of your questions, comments, and suggestions.  Don't hesitate to 
contact us, and in particular Diane Jones, who officially assumed 
responsibility for Shareholder Relations in late September, with your 
concerns or suggestions at any time.  We will continue to send these 
letters every ninety days or so, but we appreciate the fact that you may 
want to talk to someone more frequently.  We welcome your calls.

All of us here at Westmoreland wish you a joyous and safe Holiday 
Season.

Sincerely,



Christopher K. Seglem

Enclosure