0001104659-12-037440.txt : 20120628 0001104659-12-037440.hdr.sgml : 20120628 20120515153004 ACCESSION NUMBER: 0001104659-12-037440 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120515 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: 3000 RIVERCHASE GALLERIA STREET 2: SUITE 1700 CITY: BIRMINGHAM STATE: AL ZIP: 35244 BUSINESS PHONE: 205-745-2000 MAIL ADDRESS: STREET 1: 3000 RIVERCHASE GALLERIA STREET 2: SUITE 1700 CITY: BIRMINGHAM STATE: AL ZIP: 35244 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

425 LEXINGTON AVENUE

NEW YORK, N.Y. 10017-3954

(212) 455-2000

 

FACSIMILE (212) 455-2502

 

DIRECT DIAL NUMBER

(212) 455-2605

 

E-MAIL ADDRESS

pgordon@stblaw.com

 

May 15, 2012

 

VIA EDGAR

 

Re:       Walter Energy, Inc.

 

Form 10-K for Fiscal Year Ended December 31, 2011

Filed February 29, 2012

File No. 001-13711

 

Mr. John Reynolds

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Mailstop 7010

Washington, D.C. 20549

 

Dear Mr. Reynolds:

 

On behalf of Walter Energy, Inc. (the “Registrant”), we confirm that the Registrant is in receipt of the Staff’s comment letter dated May 2, 2012, regarding the Company’s Form 10-K for the fiscal year ended December 31, 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 May 30, 2012.  Your consideration in this regard is greatly appreciated.

 

 

Very truly yours,

 

 

 

 

 

SIMPSON THACHER & BARTLETT LLP