SEC Company Response from MASSEY ENERGY CO (CIK 0000037748) — Dec 9, 2005
MASSEY ENERGY CO (CIK 0000037748)
Date: Dec. 9, 2005 · CIK: 0000037748 · Accession: 0001193125-05-240213
AI Filing Summary & Sentiment
Letter
VIA EDGAR and Facsimile (202) 772-9203 Securities and Exchange Commission Attention: Office of Mergers & Acquisitions Schedule TO-I for 4.75% Convertible Senior Notes due 2023 Schedule TO-I for 2.25% Convertible Senior Notes due 2024 filed November 23, 2005 File No. 005-30745
Dear Ms. Griffith:
In connection with the Company’s response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) contained in its comment letter to Mr. David M. Carter, dated December 7, 2005, the Company acknowledges the following:
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the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
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Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and
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the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
MASSEY ENERGY COMPANY
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CORRESP 1 filename1.htm Correspondence Letter [Letterhead of Massey Energy Company] 4 North 4th Street Richmond, Virginia 23219 December 9, 2005 VIA EDGAR and Facsimile (202) 772-9203 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Julia E. Griffith Special Counsel Office of Mergers & Acquisitions Massey Energy Company Schedule TO-I for 4.75% Convertible Senior Notes due 2023 Schedule TO-I for 2.25% Convertible Senior Notes due 2024 filed November 23, 2005 File No. 005-30745 Dear Ms. Griffith: In connection with the Company’s response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) contained in its comment letter to Mr. David M. Carter, dated December 7, 2005, the Company acknowledges the following: • the Company is responsible for the adequacy and accuracy of the disclosure in the filings; • Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and • the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, MASSEY ENERGY COMPANY By: /s/ Thomas J. Dostart Thomas J. Dostart Vice President, General Counsel & Secretary