Exhibit 99.2

(Corrected)                                                OMB Number: 3235-0569
                                                       Expires: January 31, 2003

Statement Under Oath of Principal Financial Officer Regarding Facts and
Circumstances Relating to Exchange Act Filings

I, Jeffrey M. Jarosinski, Chief Financial Officer of Massey Energy Company,
state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of
Massey Energy Company, and, except as corrected or supplemented in a subsequent
covered report:

    o   no covered report contained an untrue statement of a material fact as
        of the end of the period covered by such report (or in the case of a
        report on Form 8-K or definitive proxy materials, as of the date on
        which it was filed); and

    o   no covered report omitted to state a material fact necessary to make
        the statements in the covered report, in light of the circumstances
        under which they were made, not misleading as of the end of the period
        covered by such report (or in the case of a report on Form 8-K or
        definitive proxy materials, as of the date on which it was filed).

(2) I have reviewed the contents of this statement with the Company's audit
committee.

(3) In this statement under oath, each of the following, if filed on or before
the date of this statement, is a "covered report":

    o   Annual Report on Form 10-K of Massey Energy Company filed with the
        Commission on January 29, 2002;
    o   all reports on Form 10-Q, all reports on Form 8-K and all definitive
        proxy materials of Massey Energy Company filed with the Commission
        subsequent to the filing of the Form 10-K identified above; and
    o   any amendments to any of the foregoing.


                                             Subscribed and sworn to
/s/ Jeffrey M. Jarosinski                    before me this 13th day of
--------------------------                   August, 2002.
Jeffrey M. Jarosinski                        /s/ Nancy C. Cothran
August 13, 2002                              -----------------------
                                             Notary Public
                                             My Commission Expires: 6/30/06


                                             _______________________








Paperwork Reduction Act Disclosure: The Office of Management and Budget has
approved this collection of information pursuant to 44 U.S.C. ss. 3507 and 5
C.F.R. ss. 1320.13. The OMB control number for this collection of information
pursuant to this Order and Exhibit A is 3235-0569, and it expires on January 31,
2003. An agency may not conduct or sponsor, and a person is not required to
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