MASSEY ENERGY COMPANY

4 North 4^th Street

Richmond, Virginia 23219

May 15, 2006

VIA EDGAR AND FACSIMILE (202) 772-9203

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Tangela Richter
Branch Chief Division of Corporation Finance Mail Stop 7010

Massey Energy Company

Registration Statement on Form S-4

(File No. 333-131415)

Ms. Richter:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Massey Energy Company and its Co-Registrants hereby request acceleration of effectiveness of the above-referenced Registration Statement on Form S-4 to 12:00 p.m. on May 17, 2006 or as soon thereafter as practicable.

Very truly yours, MASSEY ENERGY COMPANY
By:	/s/ Thomas J. Dostart
	Name:  Thomas J. Dostart Title:    Vice President, General Counsel & Secretary

A.T. MASSEY COAL COMPANY, INC.
By:	/s/ Thomas J. Dostart
	Name:  Thomas J. Dostart Title:    Vice President, General Counsel & Secretary

ALEX ENERGY, INC. ARACOMA COAL COMPANY, INC. BANDMILL COAL CORPORATION BANDYTOWN COAL COMPANY BARNABUS LAND COMPANY BELFRY COAL CORPORATION BEN CREEK COAL COMPANY BIG BEAR MINING COMPANY BIG SANDY VENTURE CAPITAL CORP. BLACK KING MINE DEVELOPMENT CO. BLUE RIDGE VENTURE CAPITAL CORP. BOONE EAST DEVELOPMENT CO. BOONE WEST DEVELOPMENT CO. BOONE ENERGY COMPANY CENTRAL PENN ENERGY COMPANY, INC. CENTRAL WEST VIRGINIA ENERGY COMPANY CERES LAND COMPANY CLEAR FORK COAL COMPANY CRYSTAL FUELS COMPANY DEHUE COAL COMPANY DELBARTON MINING COMPANY DEMETER LAND COMPANY DOUGLAS POCAHONTAS COAL CORPORATION DRIH CORPORATION DUCHESS COAL COMPANY DUNCAN FORK COAL COMPANY EAGLE ENERGY, INC. ELK RUN COAL COMPANY, INC. FEATS VENTURE CAPITAL CORP. GOALS COAL COMPANY GREEN VALLEY COAL COMPANY GREYEAGLE COAL COMPANY HADEN FARMS, INC. HAZY RIDGE COAL COMPANY HIGHLAND MINING COMPANY HOPKINS CREEK COAL COMPANY INDEPENDENCE COAL COMPANY, INC. JACKS BRANCH COAL COMPANY JOBONER COAL COMPANY KANAWHA ENERGY COMPANY
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Secretary

KNOX CREEK COAL CORPORATION LAUREN LAND COMPANY LAXARE, INC. LOGAN COUNTY MINE SERVICES, INC. LONG FORK COAL COMPANY LYNN BRANCH COAL COMPANY, INC. MAJESTIC MINING, INC. MARFORK COAL COMPANY, INC. MARTIN COUNTY COAL CORPORATION MASSEY COAL SALES COMPANY, INC. MASSEY GAS & OIL COMPANY MASSEY TECHNOLOGY INVESTMENTS, INC. NEW MARKET LAND COMPANY NEW RIDGE MINING COMPANY NEW RIVER ENERGY CORPORATION NICCO CORPORATION NICHOLAS ENERGY COMPANY OMAR MINING COMPANY PEERLESS EAGLE COAL CO. PERFORMANCE COAL COMPANY PETER CAVE MINING COMPANY PILGRIM MINING COMPANY, INC. POWER MOUNTAIN COAL COMPANY RAVEN RESOURCES, INC. RAWL SALES & PROCESSING, CO. ROAD FORK DEVELOPMENT COMPANY, INC. ROBINSON-PHILLIPS COAL COMPANY RUM CREEK COAL SALES, INC. RUSSELL FORK COAL COMPANY SC COAL CORPORATION SCARLET DEVELOPMENT COMPANY SHANNON-POCAHONTAS COAL CORPORATION SHENANDOAH CAPITAL MANAGEMENT CORP. SIDNEY COAL COMPANY, INC. SPARTAN MINING COMPANY ST. ALBAN’S CAPITAL MANAGEMENT CORP. STIRRAT COAL COMPANY STONE MINING COMPANY SUPPORT MINING COMPANY SYCAMORE FUELS, INC.
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Secretary

T.C.H. COAL CO. TALON LOADOUT COMPANY TENNESSEE CONSOLIDATED COAL COMPANY TENNESSEE ENERGY CORP. THUNDER MINING COMPANY TOWN CREEK COAL COMPANY TRACE CREEK COAL COMPANY VANTAGE MINING COMPANY WHITE BUCK COAL COMPANY WILLIAMS MOUNTAIN COAL COMPANY WYOMAC COAL COMPANY, INC.
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Secretary

MASSEY COAL SERVICES, INC.
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Assistant Secretary

HANNA LAND COMPANY, LLC
By:	ALEX ENERGY, INC., its manager
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Secretary

SHANNON-POCAHONTAS MINING COMPANY
By:	SHANNON-POCAHONTAS COAL CORPORATION, a partner
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Secretary

By:	OMAR MINING COMPANY, a partner
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Secretary

TUCSON LIMITED LIABILITY COMPANY
By:	A.T. MASSEY COAL COMPANY, INC., Its manager
By:	/s/ Richard R. Grinnan
	Name: Richard R. Grinnan Title: Assistant Secretary

MASSEY ENERGY COMPANY

4 North 4^th Street

Richmond, Virginia 23219

May 15, 2006

VIA EDGAR AND FACSIMILE (202) 772-9203

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Tangela Richter
Branch Chief Division of Corporation Finance Mail Stop 7010

Massey Energy Company (the “Company”)

Registration Statement on Form S-4 filed January 31, 2006 (the “Filing”)

File No. 333-131415

Dear Ms. Richter:

In connection with the Company’s response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) contained in its comment letters to Mr. Thomas J. Dostart, Vice President, General Counsel & Secretary of the Company, dated February 24, 2006 and March 17, 2006, the Company acknowledges the following:

• should 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, MASSEY ENERGY COMPANY
By:	/s/ Thomas J. Dostart
	Name:  Thomas J. Dostart Title:    Vice President, General Counsel & Secretary