<SEC-DOCUMENT>0000106455-16-000186-index.html : 20161007
<SEC-HEADER>0000106455-16-000186.hdr.sgml : 20161007
<ACCEPTANCE-DATETIME>20160830171634
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000106455-16-000186
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160830

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTMORELAND COAL Co
		CENTRAL INDEX KEY:			0000106455
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
		IRS NUMBER:				231128670
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9540 SOUTH MAROON CIRCLE
		STREET 2:		SUITE 200
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		303-922-6463

	MAIL ADDRESS:	
		STREET 1:		9540 SOUTH MAROON CIRCLE
		STREET 2:		SUITE 200
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTMORELAND COAL CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>seccommentletterrespo_image1.jpg
<TEXT>
Document 2 - file: seccommentletterrespo_image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>