8-K

UNITED STATES
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):   August 9, 2006

WESTMORELAND COAL COMPANY
(Exact Name of Registrant as Specified in Charter)

Delaware	001-11155	23-1128670
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

14th Floor, 2 North Cascade Avenue, Colorado Springs, CO       80903
(Address of Principal Executive Offices)                                       (Zip Code)

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

______________________________________________________
(Former Name or Former Address, if Changed Since Last Report)

        Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

             Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

             Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

             Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

             Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01.   Other Events

The Company reported today that the staff of the American Stock Exchange (the “Amex”) has accepted the Company’s updated plan to meet the Amex’s continued listing standards and will continue to list the Company through the plan period pursuant to an extension. The revised plan contemplates filing the Form 10-Q for the first and second quarters of 2006 by September 13, 2006. The plan was necessitated by the Company’s inability to file timely quarterly reports on Form 10-Q with the Securities and Exchange Commission for the quarters ended March 31, 2006 and June 30, 2006 because of a continuing review of the Company’s accounting for income taxes which will also require restatement of the Company’s consolidated financial statements for the years 2001 through 2005. The restated financial information will report corrections to the Company’s net deferred tax assets previously reported by the Company. The Company noted that as a result of the delay in filing the second quarter 2006 Form 10-Q, it had received a notice from the Amex that the Company is not in compliance with the Amex’s continued listing standards as provided in Sections 134 and 1101 of the Amex Company Guide.

Item 9.01.   Financial Statements and Exhibits

          (c)   Exhibits

                 Exhibit 99.1 - Press release dated August 9, 2006

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 hereunto duly authorized.

	WESTMORELAND COAL COMPANY
Date:   August 9, 2006	By:  /s/ David J. Blair
	David J. Blair
	Chief Financial Officer
	(A Duly Authorized Officer)

EXHIBIT INDEX

Exhibit No. Description

99.1 Press release dated August 9, 2006

EX-99

EXHIBIT 99.1

Westmoreland Coal Company
(719) 442-2600 - Telephone
(719) 448-5825 - Fax 2 N. Cascade Ave., 14th Floor
Colorado Springs, CO 80903

AMEX Accepts
Westmoreland Updated Compliance Plan

Colorado Springs, CO – August 9, 2006 — Westmoreland Coal Company (AMEX:WLB) reported today that the staff of the American Stock Exchange (the “Amex”) has accepted the Company’s updated plan to meet the Amex’s continued listing standards and will continue to list the Company through the plan period pursuant to an extension. The revised plan contemplates filing the Form 10-Q for the first and second quarters of 2006 by September 13, 2006. The plan was necessitated by the Company’s inability to file timely quarterly reports on Form 10-Q with the Securities and Exchange Commission for the quarters ended March 31, 2006 and June 30, 2006 because of a continuing review of the Company’s accounting for income taxes which will also require restatement of the Company’s consolidated financial statements for the years 2001 through 2005. The restated financial information will report corrections to the Company’s net deferred tax assets previously reported by the Company. The Company noted that as a result of the delay in filing the second quarter 2006 Form 10-Q, it had received a notice from the Amex that the Company is not in compliance with the Amex’s continued listing standards as provided in Sections 134 and 1101 of the Amex Company Guide.

Westmoreland Coal Company is the oldest independent coal company in the United States. The Company’s coal operations include coal mining in the Powder River Basin in Montana and lignite mining operations in Montana, North Dakota and Texas. Its current power operations include ownership and operation of the two-unit ROVA coal-fired power plant in North Carolina, an interest in a natural gas-fired power plant in Colorado, and the operation of four power plants in Virginia. Westmoreland is implementing a growth strategy dedicated to meeting America’s dual goals of low-cost power and a clean environment through the acquisition and development of complementary, niche opportunities in coal, power and other segments of the energy sector. For more information visit www.westmoreland.com.

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Contact: Diane Jones (719) 442-2600