CORRESP 1 filename1.htm CORRESP

PEABODY ENERGY CORPORATION

 

VIA EDGAR    September 14, 2012

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Peabody Energy Corporation
       Registration Statement on Form S-4
       File No. 333-183073
       Filed September 7, 2012

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Peabody Energy Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) be declared effective at 3:00 p.m. on September 18, 2012.

Pursuant to this request, the Company acknowledges that:

 

   

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

   

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

   

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Very truly yours,

 

Peabody Energy Corporation

By:   /s/ Kenneth L. Wagner
  Name:   Kenneth L. Wagner
  Title:   Vice President, Assistant General Counsel, Assistant Secretary and Chief Compliance Officer