EX-23.3 4 exh23-3_2014s8.htm EXHIBIT 23.3 exh23-3_2014s8


Exhibit 23.3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
Westmoreland Coal Company:

We consent to the incorporation by reference in the Registration Statement (No. 333-_____) on Form S-8 pertaining to the Westmoreland Coal Company 2014 Equity Incentive Plan for Employees and Non-Employee Directors, and to the incorporation by reference therein of our report dated March 12, 2013 relating to the Kemmerer Mine (Predecessor to Westmoreland Kemmerer, Inc.) Statements of Revenues and Direct Operating Expenses and Statements of Cash Flows for the month ended January 31, 2012 and the year ended December 31, 2011, included in Westmoreland Coal Company’s Annual Report (Form 10-K) for the year ended December 31, 2013, filed with the Securities and Exchange Commission.


 
 
 
 
 
/s/ Tanner LLC
 
 
 
 
 
 
Tanner LLC
 


Salt Lake City, Utah
May 30, 2014