0001104659-11-048360.txt : 20120104 0001104659-11-048360.hdr.sgml : 20120104 20110824061212 ACCESSION NUMBER: 0001104659-11-048360 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110824 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

 

SIMPSON THACHER & BARTLETT LLP

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NEW YORK, N.Y. 10017-3954
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DIRECT DIAL NUMBER
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E-MAIL ADDRESS

pgordon@stblaw.com

 

August 24, 2011

 

VIA EDGAR

 

Re:                               Walter Energy, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed February 28, 2011
Form 10-Q for Fiscal Quarter Ended June 30, 2011
Filed August 9, 2011
File No. 001-13711

 

Mr. Roger Schwall
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Mailstop 7010

Washington, D.C. 20549

 

Dear Mr. Schwall:

 

On behalf of Walter Energy, Inc. (the “Registrant”), we confirm that the Registrant is in receipt of the Staff’s comment letter dated August 19, 2011, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2010 and the Company’s Form 10-Q for the fiscal quarter ended June 30, 2011.

 

In order for the Registrant to review its response fully with its independent auditors and Audit Committee, the Registrant proposes to submit its formal responses to the Staff’s comments on or before September 23, 2011.  Your consideration in this regard is greatly appreciated.

 

 

Very truly yours,

 

 

 

 

 

SIMPSON THACHER & BARTLETT LLP

 

cc:                                 Jennifer O’Brien, Securities and Exchange Commission