SEC Company Response from Foundation Coal Holdings, Inc. (CIK 0001301063) — Dec 6, 2004
Foundation Coal Holdings, Inc. (CIK 0001301063)
Date: Dec. 6, 2004 · CIK: 0001301063 · Accession: 0001047469-04-036238
AI Filing Summary & Sentiment
File numbers found in text: 333-118427
Letter
Foundation Coal Holdings, Inc.
999 Corporate Boulevard
Suite 300
Linthicum Heights, Maryland 21090-2227
December 6,
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:Foundation Coal Holding, Inc.
Registration Statement on Form S-1
File No.: 333-118427
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 of Foundation Coal Holdings, Inc. (the "Company") be accelerated so that the Registration Statement may become effective at 3:00 p.m. EDT on December 8, 2004, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Act.
The Company acknowledges that
•should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•the Company may not assert this action 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,
FOUNDATION COAL HOLDINGS, INC.
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Foundation Coal Holdings, Inc.
999 Corporate Boulevard
Suite 300
Linthicum Heights, Maryland 21090-2227
December 6,
2004
VIA
FACSIMILE AND EDGAR
Securities
and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:Foundation Coal Holding, Inc.
Registration Statement on Form S-1
File No.: 333-118427
Ladies and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby requests that the effective date of the above-referenced Registration
Statement on Form S-1 of Foundation Coal Holdings, Inc. (the "Company") be accelerated so that the Registration Statement may become effective at 3:00 p.m. EDT on
December 8, 2004, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Act.
The
Company acknowledges that
•should
the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;
•the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and
•the
Company may not assert this action 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,
FOUNDATION COAL HOLDINGS, INC.
By:
/s/ GREG A. WALKER Name: Greg A. Walker