CORRESP 1 filename1.htm Correspondence

Massey Energy Company

4 North 4th Street

Richmond, Virginia 23219

August 5, 2010

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3720

Washington, D.C. 20549

 

Attention:    Anne Parker
   Branch Chief, Division of Corporation Finance

 

Re:    Massey Energy Company
   Form 10-K for the Fiscal Year Ended December 31, 2009
   Filed March 1, 2010
   Form 10-Q for the Fiscal Quarter Ended March 31, 2010
   Filed April 30, 2010
   Definitive Proxy Statement on Schedule 14A
   Filed April 16, 2010
   File No. 001-07775

Dear Ms. Parker:

I am writing to follow up on the conversation Eric Tolbert, our Vice President and Chief Financial Officer, had with Kimberly Calder of the Staff. Pursuant to that conversation, I am formally requesting an extension to respond to the Staff’s comment letter dated July 2, 2010 regarding the Staff’s comments to Massey Energy Company’s Form 10-K for the Fiscal Year Ended December 31, 2009, Form 10-Q for the Fiscal Quarter Ended March 31, 2010 and Definitive Proxy Statement on Schedule 14A.

As discussed during his conversation with Ms. Calder, we request an extension to respond no later than August 20, 2010.

We appreciate your cooperation. Please direct any questions to the undersigned at (804) 788-1812.

 

Sincerely,

/s/ Richard R. Grinnan

Richard R. Grinnan
Vice President and Corporate Secretary

 

cc: Jenifer Gallagher

Kimberly Calder

Karl Hiller

John Coleman

Tracey McNeil

Eric Tolbert

David Carter