-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GiJ+39JgcM4QlW6gDb/gzEgafq7qsjNrZUe/ZLE3hY3mbWY/DT6n+z/Yo9uHvUUt
 lKrkGDKYhkJKmdHfgpKm9g==

<SEC-DOCUMENT>0000000000-09-016283.txt : 20090515
<SEC-HEADER>0000000000-09-016283.hdr.sgml : 20090515
<ACCEPTANCE-DATETIME>20090331075541
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-016283
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090331

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Energy, Inc.
		CENTRAL INDEX KEY:			0000837173
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE MINING [1220]
		IRS NUMBER:				133429953
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4211 W. BOY SCOUT BLVD.
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		8138714811

	MAIL ADDRESS:	
		STREET 1:		4211 W. BOY SCOUT BLVD.
		STREET 2:		4211 W. BOY SCOUT BLVD.
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WALTER INDUSTRIES INC /NEW/
		DATE OF NAME CHANGE:	19950207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HILLSBOROUGH HOLDINGS CORP
		DATE OF NAME CHANGE:	19910814
PUBLIC REFERENCE ACCESSION NUMBER:		0001206774-09-000443
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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