UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: November 25, 2014 12:00 P.M.
Form: S-3
CIK: 0000837173
Company Name: Walter Energy, Inc.
File Number: 333-200143
CIK: 0001624176
Company Name: Atlantic Development & Capital, LLC
File Number: 333-200143-15
CIK: 0001624284
Company Name: Atlantic Leaseco, LLC
File Number: 333-200143-14
CIK: 0001487389
Company Name: J.W. Walter, Inc.
File Number: 333-200143-13
CIK: 0001624173
Company Name: Maple Coal Co., LLC
File Number: 333-200143-12
CIK: 0001583144
Company Name: Walter Black Warrior Basin LLC
File Number: 333-200143-11
CIK: 0001487396
Company Name: Walter Coke, Inc.
File Number: 333-200143-10
CIK: 0001586992
Company Name: Walter Energy Holdings, LLC
File Number: 333-200143-09
CIK: 0001583152
Company Name: Walter Exploration & Production LLC
File Number: 333-200143-08
CIK: 0001487397
Company Name: Walter Land Co
File Number: 333-200143-07
CIK: 0001487398
Company Name: Walter Minerals, Inc.
File Number: 333-200143-06
CIK: 0001583110
Company Name: Walter Natural Gas, LLC
File Number: 333-200143-05
CIK: 0001487375
Company Name: Blue Creek Coal Sales, Inc.
File Number: 333-200143-04
CIK: 0001487392
Company Name: Jim Walter Resources, Inc.
File Number: 333-200143-03
CIK: 0001487394
Company Name: Taft Coal Sales & Associates, Inc.
File Number: 333-200143-02
CIK: 0001487395
Company Name: Tuscaloosa Resources, Inc.
File Number: 333-200143-01