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
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File numbers found in text: 333-118190
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CORRESP
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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