Exhibit 99.1

[Westmoreland Coal Company Letterhead]

May 1, 2007

Board of Directors
Westmoreland Coal Company
2 North Cascade Avenue
Colorado Springs, CO 80903

Gentlemen:

I hereby resign as a Director of Westmoreland Coal Company and as an officer, employee and a director of any and all other Westmoreland affiliates.

Sincerely,

/s/ Christopher K. Seglem

Christopher K. Seglem

CKS:slb

cc:Roger D. Wiegley