8-K

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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
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                                    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)     March 31, 2003
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                              MASSEY ENERGY COMPANY
             (Exact name of registrant as specified in its charter)


            Delaware                    1-7775                  95-0740960
(State or other jurisdiction of  (Commission File No.)       (I.R.S. Employer
         Incorporation)                                   Identification Number)


          4 North 4th Street, Richmond, Virginia                23219
         (Address of principal executive offices)             (Zip Code)


       Registrant's telephone number, including area code: (804) 788-1800


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Item 5. Other Events. As described in the attached press release, Massey Energy
Company reports that it has resolved all issues raised during a routine review
of its filings by the Division of Corporate Finance of the Securities and
Exchange Commission (SEC) with no material cumulative impact on its previously
reported financial results.

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

         (c)      Exhibits

                  99       Press Release



                                   SIGNATURES

    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.

                                         MASSEY ENERGY COMPANY

April 1, 2003

                                         By: /s/ R. Eberley Davis
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                                         Name:  R. Eberley Davis
                                         Title: Vice President, Secretary and
                                                General Counsel

EX-99

                                                                      EXHIBIT 99


                                                           FOR IMMEDIATE RELEASE

                                                                        Contact:
                                                              Katharine W. Kenny
                                                    Director, Investor Relations
                                                                  (804) 788-1824




                    MASSEY ENERGY RESOLVES SEC REVIEW ISSUES

Richmond, Virginia, March 31, 2003 - Massey Energy Company (NYSE:MEE) announced
today that it had resolved all issues raised during a routine review of its
filings by the Division of Corporate Finance of the Securities and Exchange
Commission (SEC) with no material cumulative impact on its previously reported
financial results. Massey has agreed to make the revisions detailed below, to
its 2001 Form 10-K and subsequent quarterly periods. The amended 2001 Form 10-K
is being filed today along with the Company's 2002 Form 10-K.

"We cooperated fully with the SEC throughout the process and are pleased to come
to a resolution regarding their concerns," said Don L. Blankenship, Massey CEO
and Chairman. "We are also gratified that the changes we agreed upon with the
SEC have ultimately had such a minimal impact on our financial position." The
Company reported that the cumulative negative impact of the changes on its
shareholders' equity at December 31, 2002 was less than $700,000.

The Company reported that several SEC comments focused on the correct periods
for the recognition of certain revenue and expense items, not on the validity of
the items, which resulted in no cumulative impact on the reported financial
results.

In addition, based on discussions with the SEC, a correction has been made in
the methodology the Company had been using to calculate black lung expense in
relation to the underlying black lung obligation. The Company has implemented
this change by amending its accounting policy from a level funding method to a
service cost method.

Consequently, the Company reported that the following are the primary
restatements resulting from its discussions with the SEC.

         --The Company agreed to record, in the period ended October 31, 2001, a
$6.9 million charge related to the settlement of claims for Workers'
Compensation premiums in January 2002 and a $2.5 million charge in connection
with a verdict in a wrongful employee discharge lawsuit in December 2001. The
Company had previously recognized these charges in the Company's two-month "stub
period" ended December 31, 2001.


         --The Company had incurred a charge of $6.9 million related to its
exposure to the Enron Corporation bankruptcy in the stub period and subsequently
reduced that reserve by $3 million in the first quarter of 2002. In discussions
with the SEC, the Company agreed to net the decrease in bad debt reserve against
the charge recorded in the stub period.

         --The black lung accounting policy change was applied retroactively to
November 1, 1994, as required by Statement of Financial Accounting Standards No.
112 "Employers Accounting for Postemployment Benefits."

The Company's 2002 financial results previously reported in its year-end press
release, dated January 31, 2003, have also been adjusted to reflect the
above-mentioned changes affecting 2002. The restatements noted above caused the
Company's net income for fiscal 2001, the stub period and calendar 2002 to
change as follows.

                            As Reported       Restated          Difference
                            -----------       --------          ----------

Fiscal Year End 2001
   Net income (loss)        ($1.1 mil.)       ($5.4 mil.)       ($4.3 mil.)
   Earnings per share       ($0.01)           ($0.07)           ($0.06)
Stub Period
   Net income (loss)        ($22.4 mil.)      ($14.8 mil.)       $7.6 mil.
   Earnings per share       ($0.30)           ($0.20)            $0.10
Calendar Year End 2002
   Net income (loss)        ($30.0 mil.)      ($32.6 mil.)      ($2.6 mil.)
   Earnings per share       ($0.40)           ($0.44)           ($0.04)

Shareholders' equity
  @December 31, 2002        $808.9 mil.*      $808.2 mil.        ($0.7 mil.)

*As reported in Massey's year end press release


Massey Energy Company is the fourth largest coal producer by revenue in the
United States.

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