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SEC Company Response from James River Coal CO (CIK 0001297720) — Nov 10, 2004

James River Coal CO (CIK 0001297720)
Date: Nov. 10, 2004 · CIK: 0001297720 · Accession: 0001167966-04-001068

AI Filing Summary & Sentiment

File numbers found in text: 333-118190

Date
November 10, 2004
Author
/s/ Peter T. Socha
Form
CORRESP
Company
James River Coal CO (CIK 0001297720)

Letter

VIA EDGAR AND FACSIMILE Securities and Exchange Commission Washington, DC 20549 Re: James River Coal Company Registration Statement on Form S-1 File No. 333-118190 – Acceleration Request

Dear Mr. Levenberg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, James River Coal Company (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement (the “Registration Statement”), and declare the Registration Statement, as may then be amended, effective as of 12:00 p.m., Washington, D.C. time, on Friday, November 12, 2004, or as soon thereafter as practical.

The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.

The Company acknowledges the following:

a. Should the Commission or its Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

b. The action of the Commission or its Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

c. The Company may not assert the Commission’s acceleration of the effective date of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal laws of the United States.

Sincerely,James River Coal Company
/s/ Peter T. Socha

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request Letter

JAMES
RIVER
COAL
COMPANY

901 East Byrd Street

Suite 1600

Richmond, Virginia  23219-4529

804-780-3000

November 10, 2004

VIA EDGAR AND FACSIMILE

Timothy S. Levenberg

Securities and Exchange Commission

450 Fifth Street, NW

Washington, DC 20549

    Re:
    James River Coal Company

Registration Statement on Form S-1

File No. 333-118190 – Acceleration Request

Dear Mr. Levenberg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, James River Coal
Company (the “Company”) hereby requests the Securities and Exchange Commission (the
“Commission”) to accelerate the effective date of the above-referenced Registration Statement (the
“Registration Statement”), and declare the Registration Statement, as may then be amended, effective as of 12:00
p.m., Washington, D.C. time, on Friday, November 12, 2004, or as soon thereafter as practical.

The Company also requests the Commission to specifically confirm such effective date and
time to the Company in writing.

The Company acknowledges the following:

a.            Should the Commission
or its Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration Statement;

b.            The action of the
Commission or its Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and

c.            The Company may not
assert the Commission’s acceleration of the effective date of the Registration Statement as a defense in any proceeding
initiated by the Commission or any person under the federal laws of the United States.

      Sincerely,James River Coal Company

/s/ Peter T. Socha

Peter T. Socha

President and Chief Executive Officer

cc:            Kilpatrick Stockton
LLP