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January 30, 2018
VIA EDGAR
Mr. Rufus Decker
Accounting Branch Chief
Office of Beverages, Apparel & Mining
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Arch Coal, Inc.
Form 10-K for the Year Ended December 31, 2016
Filed February 24, 2017
Form 8-K Filed October 31, 2017
Response dated December 21, 2017
File No. 1-13105
Dear Mr. Decker:
This letter is to confirm our telephone conversation on January 29, 2018 with Ms. Cvrkel of the staff of the Securities and Exchange Commission regarding our request for an extension of time to respond to your comment letter dated January 5, 2018. As discussed, we require additional time to prepare a response to your letter. It is our current intent to submit our response by February 5, 2018.
Please contact me at (212) 906-1761 if you would like to discuss this request. Thank you for your consideration.
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Sincerely, |
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/s/ Keith L. Halverstam |
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Keith L. Halverstam |
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of LATHAM & WATKINS LLP |
cc: John Coleman
Linda Cvrkel
John T. Drexler, Arch Coal, Inc.