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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A-1
Current Report Pursuant to Section 13 or 15(d) of the Securities and Exchange
Act of 1934
Date of Report (Date of Earliest Event Reported): July 1, 1997
ARCH COAL, INC.
(Exact Name of Registrant as Specified in its Charter)
DELAWARE
(State or Other Jurisdiction of Incorporation)
1-13105 43-0921172
(Commission File No.) (I.R.S. Employer
Identification No.)
CityPlace One
Suite 300
St. Louis, Missouri 63141
(Address of Principal Executive Offices, including Zip Code)
(314) 994-2700
(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On July 1, 1997, the Board of Directors of the Registrant engaged Ernst &
Young LLP, to act as the Registrant's independent certified public accountant.
Ernst & Young LLP replaces Arthur Andersen LLP who was dismissed on July 1,
1997. Ernst & Young acts as the independent accountant for Ashland Inc., the
majority stockholder of the Registrant who will be consolidating the financial
statements of the Registrant as a consequence of the July 1, 1997 business
combination of the Registrant and Ashland Coal, Inc. Arthur Andersen's report on
the Registrant's financial statements for the fiscal year ended December 31,
1996 and 1995 did not contain an adverse opinion or disclaimer of opinion, nor
was it qualified or modified as to uncertainty, audit scope or accounting
principles. There were no disagreements between the Registrant and Arthur
Andersen on any matter of accounting principles or articles, financial statement
disclosure or auditing scope or procedures during such fiscal years or
thereafter through and including the date of Arthur Andersen's dismissal.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Letter of Arthur Andersen & Co. LLP filed pursuant to Regulation
S-K, item 304(a)(3).
SIGNATURES
Pursuant to the requirements of Securities Exchange Act of 1934, the Registrant
has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized, in St. Louis, State of Missouri, on July 8, 1997.
ARCH COAL, INC.
By: /s/ Jeffry N. Quinn
-------------------
Jeffry N. Quinn
Senior Vice President
Exhibit 16.1
To the Securities and Exchange Commission:
We have read Item 4 included in the attached Form 8-K/A-1 dated July 8, 1997 of
Arch Coal, Inc. to be filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.
/s/ Arthur Andersen LLP
Arthur Andersen LLP
St. Louis, Missouri
July 8, 1997