ASHLAND COAL INC
15-15D, 1995-01-24
BITUMINOUS COAL & LIGNITE SURFACE MINING
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                          SECURITIES AND EXCHANGE COMMISSION

                                Washington, D.C. 20549

                                       FORM 15

          Certification and  Notice  of Termination  of Registration  under
          Section  12(g)  of  the  Securities   Exchange  Act  of  1934  or
          Suspension of Duty to File Reports Under Sections 13 and 15(d) of
          the Securities Exchange Act of 1934.

                          Commission File Number 1-9993 (Ashland Coal, Inc.)

                      COAL-MAC, INC. SAVINGS AND RETIREMENT PLAN  
                 
          (Administered by Coal-Mac, Inc., a wholly owned subsidiary of 
           Ashland Coal, Inc.)
                (Exact name of registrant as specified in its charter)

                 2205 FIFTH STREET RD., HUNTINGTON, WEST VIRGINIA 25701 
          (Address including zip code, and telephone number, including area
           code, of registrant's principal executive offices)

             Plan interests offered and sold pursuant to the Coal-Mac, Inc.
                       Savings and Retirement Plan ( "Plan")   
              (Title of each class of securities covered by this Form) 

          Ashland Coal, Inc. par value $.01 Common Stock (reports to be
          filed by Ashland Coal, Inc. pursuant to Section 13(a)).

          (Titles of all other classes of securities for which a duty to
           file reports under section 13(a) or 15(d) remains)

          Please place an  X in  the box(es) to  designate the  appropriate
          rule provision(s) relied upon to terminate or suspend the duty to
          file reports:

             Rule 12g-4(a)(1)(i)  [  ]        Rule 12h-3(b)(1)(ii)  [  ]
             Rule 12g-4(a)(1)(ii) [  ]
             Rule 12g-4(a)(2)(i)  [  ]        Rule 12h-3(b)(2)(i)   [  ]
             Rule 12g-4(a)(2)(ii) [  ]        Rule 12h-3(b)(2)(ii)  [  ]
             Rule 12h-3(b)(1)(i)  [  ]        Rule 15d-6            [ X]

        Approximate number of holders of record as of the certification or
        notice date:
              There were 108 Plan participants as of December 31, 1994 

             Pursuant to the requirements  of the Securities Exchange Act of
          1934 the  Coal-Mac, Inc. Savings  and Retirement Plan  has caused
          this  certification/notice to  be  signed on  its  behalf by  the
          undersigned duly authorized person.

                                         COAL-MAC, INC.
                                         Plan Administrator


          DATE   1/24/94                 BY:/s/Roy F. Layman 
                                            Vice President



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