<PAGE 1>
WESTMORELAND COAL COMPANY
14TH FLOOR - HOLLY SUGAR BUILDING
2 NORTH CASCADE AVENUE
COLORADO SPRINGS, CO 80903
November 15, 1995
Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Dear Sirs:
Pursuant to regulations of the Securities and Exchange
Commission, submitted herewith for filing on behalf of
Westmoreland Coal Company, (the "Company") is the Company's
Quarterly Report on Form 10-Q/A for the fiscal quarter ended
September 30, 1995.
The Company filed form 10-Q in a timely manner on November
14, 1995 but failed to successfully include the required
Financial Data Schedule. This form 10-Q/A corrects the
error.
This filing is being effected by direct transmission to the
Commission's EDGAR System.
Very truly yours,
Larry W. Mikkola
Assistant Controller
EXHIBIT INDEX
Exhibit
No. Description
- ------- -----------
27 Financial Data Schedule
<PAGE 3>
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: November 15, 1995
Robert J. Jaeger
Vice President - Finance
Treasurer, and Controller
Larry W. Mikkola
Assistant Controller
<TABLE> <S> <C>
<ARTICLE> 5
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-1995
<PERIOD-END> SEP-30-1995
<CASH> 30,021
<SECURITIES> 0
<RECEIVABLES> 8,051
<ALLOWANCES> 2,516
<INVENTORY> 1,557
<CURRENT-ASSETS> 37,920
<PP&E> 278,602
<DEPRECIATION> 222,278
<TOTAL-ASSETS> 171,817
<CURRENT-LIABILITIES> 40,201
<BONDS> 0
<COMMON> 17,402
0
575
<OTHER-SE> (61,649)
<TOTAL-LIABILITY-AND-EQUITY> 171,817
<SALES> 112,717
<TOTAL-REVENUES> 112,717
<CGS> 115,850
<TOTAL-COSTS> 214,992
<OTHER-EXPENSES> (3,310)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 1,032
<INCOME-PRETAX> (91,077)
<INCOME-TAX> 875
<INCOME-CONTINUING> (91,952)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (91,952)
<EPS-PRIMARY> (13.56)
<EPS-DILUTED> (13.56)
</TABLE>
