<SEC-DOCUMENT>0001104659-13-074464-index.html : 20140626
<SEC-HEADER>0001104659-13-074464.hdr.sgml : 20140626
<ACCEPTANCE-DATETIME>20131008095239
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-13-074464
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20131008

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Blue Creek Coal Sales, Inc.
		CENTRAL INDEX KEY:			0001487375
		IRS NUMBER:				631286986
		STATE OF INCORPORATION:			AL

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 492
		CITY:			BROOKWOOD
		STATE:			AL
		ZIP:			35444
		BUSINESS PHONE:		2025546230

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 492
		CITY:			BROOKWOOD
		STATE:			AL
		ZIP:			35444

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			J.W. Walter, Inc.
		CENTRAL INDEX KEY:			0001487389
		IRS NUMBER:				591390648
		STATE OF INCORPORATION:			DE

	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:		P.O. BOX 20608
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33622-0608

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			J.W.I. Holdings Corp
		CENTRAL INDEX KEY:			0001487390
		IRS NUMBER:				133429715
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4211 W. BOY SCOUT BLVD.
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		813-871-4811

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 20608
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33622-0608

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Jim Walter Resources, Inc.
		CENTRAL INDEX KEY:			0001487392
		IRS NUMBER:				592981186
		STATE OF INCORPORATION:			AL

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		16243 HIGHWAY 216
		CITY:			BROOKWOOD
		STATE:			AL
		ZIP:			35444
		BUSINESS PHONE:		205-554-6150

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 133
		CITY:			BROOKWOOD
		STATE:			AL
		ZIP:			35444

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Land Holdings Corp
		CENTRAL INDEX KEY:			0001487393
		IRS NUMBER:				133429706
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4211 W. BOY SCOUT BLVD.
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		813-871-4811

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 20608
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33622-0608

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Coke, Inc.
		CENTRAL INDEX KEY:			0001487396
		IRS NUMBER:				133429791
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		35000 35TH AVENUE NORTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35207
		BUSINESS PHONE:		205-808-79803

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 5327
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Natural Gas, LLC
		CENTRAL INDEX KEY:			0001583110
		IRS NUMBER:				272441198
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244
		BUSINESS PHONE:		2057452000

	MAIL ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Land Co
		CENTRAL INDEX KEY:			0001487397
		IRS NUMBER:				591307709
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		400 LAFAYETTE STREET
		CITY:			HOUMA
		STATE:			LA
		ZIP:			70360
		BUSINESS PHONE:		985-872-2401

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 269
		CITY:			HOUMA
		STATE:			LA
		ZIP:			70360

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clearwater Energy, Inc.
		CENTRAL INDEX KEY:			0001583074
		IRS NUMBER:				721364032
		STATE OF INCORPORATION:			AL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244
		BUSINESS PHONE:		2057452000

	MAIL ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Hamer Properties, Inc.
		CENTRAL INDEX KEY:			0001583133
		IRS NUMBER:				592359663
		STATE OF INCORPORATION:			WV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244
		BUSINESS PHONE:		2057452000

	MAIL ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Energy Holdings, LLC
		CENTRAL INDEX KEY:			0001586992
		IRS NUMBER:				451211596
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BINGHAM
		STATE:			AL
		ZIP:			35244
		BUSINESS PHONE:		2057452000

	MAIL ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BINGHAM
		STATE:			AL
		ZIP:			35244

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tuscaloosa Resources, Inc.
		CENTRAL INDEX KEY:			0001487395
		IRS NUMBER:				631144869
		STATE OF INCORPORATION:			AL

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3500 35TH AVENUE NORTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35207
		BUSINESS PHONE:		205-808-7993

	MAIL ADDRESS:	
		STREET 1:		3500 35TH AVENUE NORTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Exploration & Production LLC
		CENTRAL INDEX KEY:			0001583152
		IRS NUMBER:				272715786
		STATE OF INCORPORATION:			WV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244
		BUSINESS PHONE:		2057452000

	MAIL ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Minerals, Inc.
		CENTRAL INDEX KEY:			0001487398
		IRS NUMBER:				133429714
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3500 35TH AVENUE NORTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35207
		BUSINESS PHONE:		205-808-7993

	MAIL ADDRESS:	
		STREET 1:		3500 35TH AVENUE NORTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Walter Black Warrior Basin LLC
		CENTRAL INDEX KEY:			0001583144
		IRS NUMBER:				272715973
		STATE OF INCORPORATION:			WV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244
		BUSINESS PHONE:		2057452000

	MAIL ADDRESS:	
		STREET 1:		3000 RIVERCHASE GALLERIA
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35244

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Taft Coal Sales & Associates, Inc.
		CENTRAL INDEX KEY:			0001487394
		IRS NUMBER:				631118731
		STATE OF INCORPORATION:			AL

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		107 WALSTON BRIDGE ROAD
		CITY:			JASPER
		STATE:			AL
		ZIP:			35504
		BUSINESS PHONE:		205-384-1224

	MAIL ADDRESS:	
		STREET 1:		107 WALSTON BRIDGE ROAD
		CITY:			JASPER
		STATE:			AL
		ZIP:			35504
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>2 <FILENAME>g1803110bgi001.jpg <DESCRIPTION>GRAPHIC <TEXT> Document 2 - file: g1803110bgi001.jpg
</DOCUMENT> </SEC-DOCUMENT>