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Form 10-Q/A
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
(X) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended March 31, 1995
OR
( ) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934
for the transition period from __________ to ___________
Commission File Number
0-752 .
WESTMORELAND COAL COMPANY
(Exact name of registrant as specified in its charter)
DELAWARE 23-1128670
(State or other jurisdiction (I.R.S.
Employer
of incorporation or organization) Identification
No.)
700 The Bellevue, 200 South Broad Street
Philadelphia, Pennsylvania 19102
(Address of principal executive offices) (Zip Code)
Registrant's telephone number,
including area code... 215-545-2500
Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15 (d) of
the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days:
Yes X No ________
Indicate the number of shares outstanding of each of the
issuer's
classes of common stock, as of April 28, 1995: 6,960,966
EXHIBIT Index
a) Exhibit 27 - Financial Data Schedule.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned thereunto duly
authorized.
WESTMORELAND COAL COMPANY
Date: May 15, 1995
Francis J. Boyle
Senior Vice President,
Chief Financial Officer
and Treasurer
Thomas C. Sharpe
Controller
<TABLE> <S> <C>
<ARTICLE> 5
<S> <C> <C> <C>
<PERIOD-TYPE> 3-MOS 12-MOS 3-MOS
<FISCAL-YEAR-END> DEC-31-1995 DEC-31-1994 DEC-31-1994
<PERIOD-END> MAR-31-1995 DEC-31-1994 MAR-31-1994
<CASH> 23,643 15,453 0
<SECURITIES> 0 0 0
<RECEIVABLES> 15,825 28,646 0
<ALLOWANCES> 2,457 3,317 0
<INVENTORY> 9,553 8,604 0
<CURRENT-ASSETS> 975 952 0
<PP&E> 284,161 308,575 0
<DEPRECIATION> 199,781 218,847 0
<TOTAL-ASSETS> 221,306 229,739 0
<CURRENT-LIABILITIES> 46,712 51,819 0
<BONDS> 0 0 0
<COMMON> 17,400 17,390 0
0 0 0
575 575 0
<OTHER-SE> 33,005 32,759 0
<TOTAL-LIABILITY-AND-EQUITY> 221,306 229,739 0
<SALES> 45,683 377,362 99,234
<TOTAL-REVENUES> 45,683 377,362 99,234
<CGS> 44,936 347,999 91,894
<TOTAL-COSTS> 44,936 347,999 91,894
<OTHER-EXPENSES> 10,005 49,419 10,610
<LOSS-PROVISION> (967) (2,738) 192
<INTEREST-EXPENSE> 342 5,425 1,093
<INCOME-PRETAX> 2,021 23,027 (4,024)
<INCOME-TAX> 358 2,291 569
<INCOME-CONTINUING> 256 15,265 (6,010)
<DISCONTINUED> 0 0 0
<EXTRAORDINARY> 0 0 0
<CHANGES> 0 0 0
<NET-INCOME> 256 15,265 (6,010)
<EPS-PRIMARY> .04 2.19 (.86)
<EPS-DILUTED> 0 0 0
</TABLE>
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