Via EDGAR
April 5, 2013
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Arch Coal, Inc.
Form 10-K for Fiscal Year Ended December 31, 2012
Filed March 1, 2013
File No. 001-13105
Dear Ms. Jenkins:
We are providing this letter to the staff of the Securities and Exchange Commission (the Staff) in response to the Staffs letter dated March 22, 2013 (the March 22 Letter) regarding the Annual Report on Form 10-K filed by Arch Coal, Inc. for its fiscal year ended December 31, 2012. We are in the process of preparing our responses to the Staffs comments set forth in the March 22 Letter.
In a telephone call with Mr. Blaise Rhodes on April 4, 2013, we, through our legal counsel, requested an extension of the period of time for us to respond to the Staffs comments set forth in the March 22 Letter. We greatly appreciate the Staffs agreement to extend the time for us to respond until April 12, 2013.
Any questions or notifications with respect to this request should be directed to me by telephone at (314) 994-2700.
Sincerely,
/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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