corresp
June 14, 2010
Mr. H. Roger Schwall
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 3720
100 F Street, NE
Washington, DC 20549
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Re: |
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Arch Coal, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 1, 2010
Definitive Proxy Statement on Schedule 14A
Filed March 22, 2010
File No. 1-13105 |
Dear Mr. Schwall:
We are providing this letter in response to the comments of the staff of the Securities and
Exchange Commission (the Staff) contained in your letter dated June 7, 2010 regarding the Annual
Report on Form 10-K (the Form 10-K) for the fiscal year ended December 31, 2009 filed by Arch
Coal, Inc. (the Company) on March 1, 2010 and the Definitive Proxy Statement on Schedule 14A (the
Proxy Statement) filed by the Company on March 22, 2010. Set forth below are the Staffs
comments and our responses.
Engineering Comments
Definitive Proxy Statement on Schedule 14A filed March 22, 2010
Elements of Our Compensation Program, page 33
COMMENT NO. 1:
We note your response to comment 5. Please indicate if any of the operations under your
control have been temporally idled, closed, or shutdown during your 2009 fiscal year as a result of
an accident or safety concern.
RESPONSE:
None of the operations under our control were temporally idled, closed, or shutdown during our
2009 fiscal year as a result of an accident or safety concern.
* * *
Securities and Exchange Commission
June 14, 2010
Page 2
In connection with responding to the Staffs comments, we hereby acknowledge that:
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the Company is responsible for the adequacy and accuracy of the disclosure in the
filing; |
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Staff comments or changes to disclosure in response to Staff comments do not
foreclose the Commission from taking any action with respect to the filing; and |
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the Company may not assert Staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the Untied States. |
Thank you for your consideration. If you require any additional information on these issues,
or if I can provide you with any other information that will facilitate your continued review of
the Form 10-K and the Proxy Statement, please contact me at 314-994-2700 at your earliest
convenience.
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Sincerely,
ARCH COAL, INC.
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By: |
/s/ John T. Drexler
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John T. Drexler |
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Senior Vice President and
Chief Financial Officer |
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