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<TITLE>Form S-8</TITLE>
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<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>As filed with the Securities and Exchange Commission on April&nbsp;29, 2010</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><B>Registration No.&nbsp;333-</B>
</DIV>


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<DIV align="center" style="font-size: 14pt; margin-top: 10pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 10pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 10pt"><B>REGISTRATION STATEMENT<BR>
UNDER THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 10pt"><B>WESTMORELAND COAL COMPANY</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><B>(Exact Name of Registrant as Specified in Its Charter)</B></DIV>


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    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>23-1128670</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction <BR>
of Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer<BR>
Identification No.)</TD>
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</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>2 North Cascade Avenue, 2</B><SUP style="font-size: 85%; vertical-align: text-top"><B>nd</B></SUP><B> Floor<BR>
Colorado Springs, Colorado 80903</B><BR>
(Address of Principal Executive Offices, including Zip Code)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Westmoreland Coal Company and Subsidiaries Employees&#146; Savings Plan</B><BR>
(Full Title of the Plan)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Jennifer S. Grafton, Esq.<BR>
Associate General Counsel and Assistant Secretary<BR>
Westmoreland Coal Company<BR>
2 North Cascade Avenue, 2</B><SUP style="font-size: 85%; vertical-align: text-top"><B>nd</B></SUP> <B>Floor<BR>
Colorado Springs, Colorado 80903 (719)&nbsp;442-2600</B><BR>
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated
filer,&#148; &#147;accelerated filer,&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the Exchange Act.
(Check one):
</DIV>



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  <TR vAlign=top>
    <TD vAlign=top noWrap align="left">Large accelerated filer <FONT face=Wingdings>o</FONT>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD vAlign=top noWrap align="center">Accelerated filer <FONT face=Wingdings>&#254;</FONT>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD noWrap align="center">Non-accelerated filer <FONT face=Wingdings>o</FONT><BR>(Do not check if smaller reporting company)</TD>
    <TD align="center">&nbsp;</TD>
    <TD vAlign=top noWrap align="center">Smaller reporting company <FONT face=Wingdings>o</FONT>&nbsp;</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Calculation of Registration Fee</B>
</DIV>

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    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
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<TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>Title of Securities to be Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered (1)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee</B></TD>
    <TD width="1%">&nbsp;</TD>
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                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value $2.50 per share</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

    <TD colspan="3" align="center" style="border-top: 2px solid #000000">1,000,000</TD>

    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

    <TD colspan="3" align="center" style="border-top: 2px solid #000000">$13.08</TD>

    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="center" style="border-top: 2px solid #000000">$13,080,000</TD>

    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

    <TD colspan="3" align="center" style="border-top: 2px solid #000000">$932.60</TD>

    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
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<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">This amount represents a 1,000,000 share increase in the number of
 shares of common stock, par value $2.50 per share, of the Registrant
(the &#147;Common Stock&#148;) authorized for issuance under the Westmoreland
Coal Company and Subsidiaries Employees&#146; Savings Plan (the &#147;401(k)
Plan&#148;). In addition to the shares set forth in the table, pursuant to
Rule&nbsp;416 of the Securities Act of 1933, as amended, this Registration
Statement shall also cover any additional shares of Common Stock which
become issuable under such 401(k) Plan by reason of any stock
dividend, stock split, recapitalization or any other similar
transaction effected without the receipt of consideration which
results in an increase in the number of the Registrant&#146;s outstanding
 shares of Common Stock. This Registration Statement also covers an
indeterminate amount of plan interests to be offered or sold pursuant
to the 401(k) Plan.</DIV></TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">Estimated solely for the purpose of calculating the registration fee
and computed pursuant to Rule 457(c) and Rule 457(h) on the basis of
the average of the high and low prices of the Registrant&#146;s Common
Stock on the NYSE Amex on April&nbsp;22, 2010.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>






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<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>INTRODUCTION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">This Registration Statement is being filed pursuant to General Instruction E of Form S-8 under
the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), to register an additional 1,000,000
shares of our common stock, par value $2.50 per share, that may be issued pursuant to the
Westmoreland Coal Company and Subsidiaries Employees&#146; Savings Plan (the &#147;401(k) Plan&#148;) of
Westmoreland Coal Company (the &#147;Company&#148;) plus an indeterminate amount of interests in the 401(k)
Plan. The Company previously registered shares of its common stock for issuance under the 401(k)
Plan on registration statements on Form S-8 filed with the Securities and Exchange Commission (the
&#147;SEC&#148;) on August&nbsp;3, 2001 (File No.&nbsp;333-66698) and April&nbsp;16, 2007 (File No.&nbsp;333-142132). Pursuant
to General Instruction E to Form S-8, the contents of such registration statements, including all
exhibits thereto as applicable, are incorporated herein by reference, except that the provisions
contained in Part&nbsp;II of such earlier registration statement are modified as set forth in this
Registration Statement.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>PART II</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 10pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The following documents previously filed by the Company with the SEC pursuant to the
Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are hereby incorporated by
referenced into this Registration Statement, other than information in a report on Form 8-K
furnished pursuant to Item&nbsp;2.02 or Item&nbsp;7.01 of Form 8-K and exhibits filed in connection with such
information:
</DIV>

<DIV style="margin-top: 10pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">Our Annual Report on Form 10-K for the year ended December&nbsp;31, 2009;</DIV></TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">The Plan&#146;s Annual Report on Form 11-K for the year ended December&nbsp;31, 2008;</DIV></TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">Our Current Report on Form 8-K, filed with the SEC on April&nbsp;5, 2010; and</DIV></TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: left">The description of the Common Stock contained in our registration
statement on Form 8-A filed with the SEC, including any amendment or
report filed for the purpose of amending such description filed on May
22, 1992 and March&nbsp;12, 1999.</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">In addition, all reports and documents filed with the SEC by the Company pursuant to Sections
13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the filing
of a post-effective amendment to this Registration Statement which indicates that all securities
offered hereby have been sold, or which deregisters all securities then remaining unsold, shall be
deemed to be incorporated by reference herein and made a part hereof from the date of the filing of
such documents, other than information in a Current Report on Form 8-K furnished pursuant to Item
2.02 or Item&nbsp;7.01 of Form 8-K and exhibits filed in connection with such information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Any statement contained in this Registration Statement, in an amendment hereto or in a
document incorporated by reference herein shall be deemed to be modified or superseded for purposes
of this Registration Statement to the extent that a statement contained herein or in any
subsequently filed amendment to this Registration Statement or in any document that also is
incorporated by reference herein modifies or supersedes such statement. Any statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Upon the written or oral request of any person to whom a copy of this Registration Statement
has been delivered, the Company will provide without charge to such person a copy of any and all
documents incorporated by reference herein (excluding exhibits thereto unless such exhibits are
specifically incorporated by reference into such documents). Requests for such documents should be
directed to Westmoreland Coal Company, 2 North Cascade Avenue, 2<SUP style="font-size: 85%; vertical-align: text-top">nd</SUP> Floor, Colorado
Springs, Colorado, 80903 Telephone: (719)&nbsp;659-8838.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Jennifer S. Grafton, Esq., Associate General Counsel of the Company, has delivered a legal
opinion to the effect that the issuance and sale of the common stock offered hereby was duly
authorized by the Company and that such common stock will be validly issued, fully paid and
nonassessable when issued pursuant to the 401(k) Plan. Ms.&nbsp;Grafton currently holds restricted stock
units granted under the Westmoreland Coal Company 2007 Equity Plan and shares of common stock
through the 401(k) Plan which, in the aggregate, account for less than 1.0% of the Company&#146;s
outstanding common stock.
</DIV>
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<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>ITEM 8. EXHIBITS</B>.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">The following Exhibits are furnished as part of this Registration Statement:
</DIV>
<DIV align="center">
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    <TD width="3%">&nbsp;</TD>
    <TD width="77%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>


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<TR valign="bottom" style="background: #cceeff">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Jennifer S. Grafton, Esq. as to the legality of the securities being issued</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Ernst &#038; Young LLP</DIV></TD>
</TR>
<TR valign="bottom" style="background: #cceeff; padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of KPMG LLP</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Jennifer S. Grafton, Esq. is contained in her opinion filed as Exhibit&nbsp;5.1</DIV></TD>
</TR>
<TR valign="bottom" style="background: #cceeff; padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney (included on the signature page of this Registration Statement)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">99.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Westmoreland Coal Company and Subsidiaries Employees&#146; Savings Plan</DIV></TD>
</TR>
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</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company hereby undertakes to submit the 401(k) Plan and any amendments thereto to the
Internal Revenue Service in a timely manner and will make all changes required by the Internal
Revenue Service in order to qualify the Plan.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Act of 1933, the Registrant, Westmoreland Coal
Company, a corporation organized and existing under the laws of the State of Delaware, certifies
that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Colorado Springs, Colorado, on this 29th day of April,
2010.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>

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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left"><B>WESTMORELAND COAL COMPANY</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Keith E. Alessi
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Keith E. Alessi</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer and President</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Act of 1933, the 401(k) Plan certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in Colorado Springs, Colorado, on this 29<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> day of April,
2010.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD colspan="3" valign="top" align="left"><B>WESTMORELAND COAL COMPANY<br> RETIREMENT
BENEFITS ADMINISTRATIVE COMMITTEE</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Mary Hauck
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Mary Hauck
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Doug Kathol
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Doug Kathol
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Morris W. Kegley
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Morris W. Kegley
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Kevin A. Paprzycki
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Kevin A. Paprzycki
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>POWER OF ATTORNEY</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">KNOW ALL PERSONS BY THESE PRESENTS that each individual whose signature appears below and on
the next page constitutes and appoints Keith E. Alessi and Kevin A. Paprzycki, and each of them,
his true and lawful attorneys-in-fact and agents with full power of substitution, for him and in
his name, place and stead, in any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement on Form S-8, and to file the same with
all exhibits thereto and all documents in connection therewith, with the SEC, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and confirming all that
said attorneys-in-fact and agents or any of them, or his or their substitute or substitutes, may
lawfully do or cause to be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the dates indicated:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>


<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
<TR>
    <TD>&nbsp;</TD>
</TR>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Keith E. Alessi
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Keith E. Alessi
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive Officer,
and Director
(Principal Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;29, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Kevin A. Paprzycki
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Kevin A. Paprzycki
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Financial Officer<br>
(Principal Financial and Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;29, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Thomas J. Coffey
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Thomas J. Coffey
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;29, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Michael R. D&#146;Appolonia
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Michael R. D&#146;Appolonia
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;29, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Richard M. Klingaman
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Richard M. Klingaman
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;29, 2010</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
William M. Stern
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;29, 2010</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="77%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>


<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Jennifer S. Grafton as to the legality of the securities being issued</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Ernst &#038; Young LLP</DIV></TD>
</TR>
<TR valign="bottom" style="background: #cceeff; padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of KPMG LLP</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.3</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Jennifer S. Grafton, Esq. is contained in her opinion filed as Exhibit&nbsp;5.1</DIV></TD>
</TR>
<TR valign="bottom" style="background: #cceeff; padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney (included on signature page of this Registration Statement)</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">99.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Westmoreland Coal Company and Subsidiaries Employees&#146; Savings Plan</DIV></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "c99803sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 39240}]
{"company-data": {"conformed-name": "WESTMORELAND COAL Co", "cik": "0000106455", "assigned-sic": "1221", "irs-number": "231128670", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-166393", "film-number": "10782653"}, "business-address": {"street1": "2 N CASCADE AVE", "street2": "2ND FLOOR", "city": "COLORADO SPRINGS", "state": "CO", "zip": "80903-1614", "phone": "7194422600"}, "mail-address": {"street1": "2 N CASCADE AVE", "street2": "2ND FLOOR", "city": "COLORADO SPRINGS", "state": "CO", "zip": "80903-1614"}, "former-company": {"former-conformed-name": "WESTMORELAND COAL CO", "date-changed": "19920703"}}
Form S-8
As filed with the Securities and Exchange Commission on April 29, 2010
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
WESTMORELAND COAL COMPANY
(Exact Name of Registrant as Specified in Its Charter)
Delaware
23-1128670
(State or Other Jurisdiction
of Incorporation or Organization)
(I.R.S. Employer
Identification No.)
2 North Cascade Avenue, 2
nd
Floor
Colorado Springs, Colorado 80903
(Address of Principal Executive Offices, including Zip Code)
Westmoreland Coal Company and Subsidiaries Employees' Savings Plan
(Full Title of the Plan)
Jennifer S. Grafton, Esq.
Associate General Counsel and Assistant Secretary
Westmoreland Coal Company
2 North Cascade Avenue, 2
nd
Floor
Colorado Springs, Colorado 80903 (719) 442-2600
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
(Check one):
Large accelerated filer
o
Accelerated filer
þ
Non-accelerated filer
o
(Do not check if smaller reporting company)
Smaller reporting company
o
Calculation of Registration Fee
Proposed Maximum
Proposed Maximum
Amount to be
Offering Price
Aggregate
Amount of
Title of Securities to be Registered
Registered (1)
Per Share (2)
Offering Price (2)
Registration Fee
Common Stock, par value $2.50 per share
1,000,000
$13.08
$13,080,000
$932.60
(1)
This amount represents a 1,000,000 share increase in the number of
 shares of common stock, par value $2.50 per share, of the Registrant
(the "Common Stock") authorized for issuance under the Westmoreland
Coal Company and Subsidiaries Employees' Savings Plan (the "401(k)
Plan"). In addition to the shares set forth in the table, pursuant to
Rule 416 of the Securities Act of 1933, as amended, this Registration
Statement shall also cover any additional shares of Common Stock which
become issuable under such 401(k) Plan by reason of any stock
dividend, stock split, recapitalization or any other similar
transaction effected without the receipt of consideration which
results in an increase in the number of the Registrant's outstanding
 shares of Common Stock. This Registration Statement also covers an
indeterminate amount of plan interests to be offered or sold pursuant
to the 401(k) Plan.
(2)
Estimated solely for the purpose of calculating the registration fee
and computed pursuant to Rule 457(c) and Rule 457(h) on the basis of
the average of the high and low prices of the Registrant's Common
Stock on the NYSE Amex on April 22, 2010.
INTRODUCTION
This Registration Statement is being filed pursuant to General Instruction E of Form S-8 under
the Securities Act of 1933, as amended (the "Securities Act"), to register an additional 1,000,000
shares of our common stock, par value $2.50 per share, that may be issued pursuant to the
Westmoreland Coal Company and Subsidiaries Employees' Savings Plan (the "401(k) Plan") of
Westmoreland Coal Company (the "Company") plus an indeterminate amount of interests in the 401(k)
Plan. The Company previously registered shares of its common stock for issuance under the 401(k)
Plan on registration statements on Form S-8 filed with the Securities and Exchange Commission (the
"SEC") on August 3, 2001 (File No. 333-66698) and April 16, 2007 (File No. 333-142132). Pursuant
to General Instruction E to Form S-8, the contents of such registration statements, including all
exhibits thereto as applicable, are incorporated herein by reference, except that the provisions
contained in Part II of such earlier registration statement are modified as set forth in this
Registration Statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents previously filed by the Company with the SEC pursuant to the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), are hereby incorporated by
referenced into this Registration Statement, other than information in a report on Form 8-K
furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K and exhibits filed in connection with such
information:
(a)
Our Annual Report on Form 10-K for the year ended December 31, 2009;
(b)
The Plan's Annual Report on Form 11-K for the year ended December 31, 2008;
(c)
Our Current Report on Form 8-K, filed with the SEC on April 5, 2010; and
(d)
The description of the Common Stock contained in our registration
statement on Form 8-A filed with the SEC, including any amendment or
report filed for the purpose of amending such description filed on May
22, 1992 and March 12, 1999.
In addition, all reports and documents filed with the SEC by the Company pursuant to Sections
13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the filing
of a post-effective amendment to this Registration Statement which indicates that all securities
offered hereby have been sold, or which deregisters all securities then remaining unsold, shall be
deemed to be incorporated by reference herein and made a part hereof from the date of the filing of
such documents, other than information in a Current Report on Form 8-K furnished pursuant to Item
2.02 or Item 7.01 of Form 8-K and exhibits filed in connection with such information.
Any statement contained in this Registration Statement, in an amendment hereto or in a
document incorporated by reference herein shall be deemed to be modified or superseded for purposes
of this Registration Statement to the extent that a statement contained herein or in any
subsequently filed amendment to this Registration Statement or in any document that also is
incorporated by reference herein modifies or supersedes such statement. Any statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
Upon the written or oral request of any person to whom a copy of this Registration Statement
has been delivered, the Company will provide without charge to such person a copy of any and all
documents incorporated by reference herein (excluding exhibits thereto unless such exhibits are
specifically incorporated by reference into such documents). Requests for such documents should be
directed to Westmoreland Coal Company, 2 North Cascade Avenue, 2
nd
Floor, Colorado
Springs, Colorado, 80903 Telephone: (719) 659-8838.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
Jennifer S. Grafton, Esq., Associate General Counsel of the Company, has delivered a legal
opinion to the effect that the issuance and sale of the common stock offered hereby was duly
authorized by the Company and that such common stock will be validly issued, fully paid and
nonassessable when issued pursuant to the 401(k) Plan. Ms. Grafton currently holds restricted stock
units granted under the Westmoreland Coal Company 2007 Equity Plan and shares of common stock
through the 401(k) Plan which, in the aggregate, account for less than 1.0% of the Company's
outstanding common stock.
ITEM 8. EXHIBITS
.
The following Exhibits are furnished as part of this Registration Statement:
Exhibit
No.
Description
5.1
Opinion of Jennifer S. Grafton, Esq. as to the legality of the securities being issued
23.1
Consent of Ernst & Young LLP
23.2
Consent of KPMG LLP
23.3
Consent of Jennifer S. Grafton, Esq. is contained in her opinion filed as Exhibit 5.1
24.1
Power of Attorney (included on the signature page of this Registration Statement)
99.1
Westmoreland Coal Company and Subsidiaries Employees' Savings Plan
The Company hereby undertakes to submit the 401(k) Plan and any amendments thereto to the
Internal Revenue Service in a timely manner and will make all changes required by the Internal
Revenue Service in order to qualify the Plan.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant, Westmoreland Coal
Company, a corporation organized and existing under the laws of the State of Delaware, certifies
that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Colorado Springs, Colorado, on this 29th day of April,
2010.
WESTMORELAND COAL COMPANY
By:
/s/ Keith E. Alessi
Keith E. Alessi
Chief Executive Officer and President
Pursuant to the requirements of the Securities Act of 1933, the 401(k) Plan certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in Colorado Springs, Colorado, on this 29
th
day of April,
2010.
WESTMORELAND COAL COMPANY
RETIREMENT
BENEFITS ADMINISTRATIVE COMMITTEE
By:
/s/ Mary Hauck
Mary Hauck
By:
/s/ Doug Kathol
Doug Kathol
By:
/s/ Morris W. Kegley
Morris W. Kegley
By:
/s/ Kevin A. Paprzycki
Kevin A. Paprzycki
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS that each individual whose signature appears below and on
the next page constitutes and appoints Keith E. Alessi and Kevin A. Paprzycki, and each of them,
his true and lawful attorneys-in-fact and agents with full power of substitution, for him and in
his name, place and stead, in any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement on Form S-8, and to file the same with
all exhibits thereto and all documents in connection therewith, with the SEC, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and confirming all that
said attorneys-in-fact and agents or any of them, or his or their substitute or substitutes, may
lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the dates indicated:
Signature
Title
Date
/s/ Keith E. Alessi
Keith E. Alessi
President, Chief Executive Officer,
and Director
(Principal Executive Officer)
April 29, 2010
/s/ Kevin A. Paprzycki
Kevin A. Paprzycki
Chief Financial Officer
(Principal Financial and Accounting Officer)
April 29, 2010
/s/ Thomas J. Coffey
Thomas J. Coffey
Director
April 29, 2010
/s/ Michael R. D'Appolonia
Michael R. D'Appolonia
Director
April 29, 2010
/s/ Richard M. Klingaman
Richard M. Klingaman
Director
April 29, 2010
William M. Stern
Director
April 29, 2010
EXHIBIT INDEX
Exhibit
No.
Description
5.1
Opinion of Jennifer S. Grafton as to the legality of the securities being issued
23.1
Consent of Ernst & Young LLP
23.2
Consent of KPMG LLP
23.3
Consent of Jennifer S. Grafton, Esq. is contained in her opinion filed as Exhibit 5.1
24.1
Power of Attorney (included on signature page of this Registration Statement)
99.1
Westmoreland Coal Company and Subsidiaries Employees' Savings Plan