SEC Company Response from NATIONAL COAL CORP (CIK 0001089575) — Dec 28, 2005

NATIONAL COAL CORP (CIK 0001089575)
Date: Dec. 28, 2005 · CIK: 0001089575 · Accession: 0001170918-05-000979

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AI Filing Summary & Sentiment

Date

December 28, 2005

Author

/s/ John McIlvery

Form

CORRESP

Company

NATIONAL COAL CORP (CIK 0001089575)

Letter

RE: NATIONAL COAL CORP. RESPONSES TO STAFF COMMENTS OF SEPTEMBER 15, 2005 WITH RESPECT TO:

STUBBS, ALDERTON & MARKILES, LLP JOHN MCILVERY LETTERHEAD Partner Direct Voice 818.444.4502 Direct Fax 818.474.8602 E-Mail jmcilvery@biztechlaw.com

December 28, 2005

VIA EDGAR

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

FORM 10-KSB FOR FISCAL YEAR ENDED DECEMBER 31, 2004 FILED MARCH 31, 2005 FILE NO. 0-26509

Ladies and Gentlemen:

On behalf of National Coal Corp. (the "COMPANY"), we have enclosed for filing one copy with exhibits of the Company's Amendment No. 1 to Annual Report on Form 10-KSB for the fiscal year ended December 31, 2004 (the "10-KSB AMENDMENT").

If you have any questions or require any additional information or documents, please telephone me at (818) 444-4502.

Sincerely,
/s/ John McIlvery
------------------------
John J. McIlvery

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STUBBS, ALDERTON & MARKILES, LLP           JOHN MCILVERY
           LETTERHEAD                      Partner
                                           Direct Voice 818.444.4502
                                           Direct Fax   818.474.8602
                                           E-Mail       jmcilvery@biztechlaw.com

December 28, 2005

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

         RE:  NATIONAL COAL CORP.
              RESPONSES TO STAFF COMMENTS OF SEPTEMBER 15, 2005 WITH RESPECT TO:

              FORM 10-KSB FOR FISCAL YEAR ENDED DECEMBER 31, 2004
              FILED MARCH 31, 2005
              FILE NO. 0-26509

Ladies and Gentlemen:

         On behalf of National Coal Corp. (the "COMPANY"),  we have enclosed for
filing one copy with exhibits of the Company's  Amendment No. 1 to Annual Report
on Form  10-KSB  for the  fiscal  year  ended  December  31,  2004 (the  "10-KSB
AMENDMENT").

         If you have any  questions  or require any  additional  information  or
documents, please telephone me at (818) 444-4502.

                                                  Sincerely,

                                                  /s/ John McIlvery
                                                  ------------------------
                                                  John J. McIlvery

cc:      Jon Nix
         Mike Love
         Charles Kite
         Gaylen Hansen
         James Junewicz

          15821 Ventura Boulevard, Suite 525, Encino, California 91436
           office > 818.444.4500 fax > 818.444.4520 www.biztechlaw.com
</TEXT>
</DOCUMENT>

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