<html>
<head>
<title>Form S-8</title>
</head>
<body>

<P align=center><FONT FACE="Times New Roman, Times, Serif" size=2>As filed with the Securities and Exchange Commission on April 16, 2007</font></p>
<P align=right><FONT FACE="Times New Roman, Times, Serif" size=2>Registration No. 333-_______</font></p>

<hr noshade size=1 color=black>

<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549</FONT></H1>

<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2>FORM S-8</FONT></H1>

<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2>REGISTRATION STATEMENT UNDER<br>THE SECURITIES ACT OF 1933</FONT></H1>

<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2><b>Westmoreland Coal Company</b><br>

                                        (Exact Name of Registrant as Specified in Its Charter)</FONT></p>

<table align=center border=0>
<tr>
<td width=50% align=center><b><FONT FACE="Times New Roman, Times, Serif" size=2>Delaware</font></b></td>
<td width=50% align=center><b><FONT FACE="Times New Roman, Times, Serif" size=2>23-1128670</font></b></td>
</tr>
<tr>
<td align=center><FONT FACE="Times New Roman, Times, Serif" size=2>(State or Other Jurisdiction of<br>Incorporation or Organization)</font></td>
<td align=center><FONT FACE="Times New Roman, Times, Serif" size=2>(I.R.S. Employer<br>Identification No.)</font></td>
</tr>
<tr>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr>
<td align=center><FONT FACE="Times New Roman, Times, Serif" size=2><b>14th Floor, 2 North Cascade Avenue<br>
                             Colorado Springs, Colorado</b></font></td>
<td align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" size=2><b>  80903</b></font></td>
</tr>
<tr>
<td align=center><FONT FACE="Times New Roman, Times, Serif" size=2>(Address of Principal Executive Offices)</font></td>
<td align=center><FONT FACE="Times New Roman, Times, Serif" size=2>(Zip Code)</font></td>
</tr>
</table>

<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2><b>Westmoreland Coal Company<BR>And<BR>Subsidiaries<BR>Employees' Savings Plan</b><br>

                                                       (Full Title of the Plan)</font></p>

<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2><b>Roger D. Wiegley<br>General Counsel and Secretary<br>14th Floor, 2 North Cascade Avenue<br>Colorado Springs, Colorado 80903</b><br>

                                                (Name and Address of Agent For Service)<BR><B>(719) 442-2600</B><BR>(Telephone Number, Including Area Code, of Agent For Service)</font></p>


<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" size=2>CALCULATION OF REGISTRATION FEE</FONT></H1>

<table width=650 align=center border=1 cellpadding=0 cellspacing=0>
<tr>
<td width=20% align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Title of<br>Securities to be<br>Registered  (1)</FONT> </td>
<td width=20% align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount to be<br>Registered (2)</FONT> </td>
<td width=20% align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed<br>Maximum<br>Offering Price<br>Per
Share </FONT> </td>
<td width=20% align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed<br>Maximum<br>Aggregate<br>Offering
Price </FONT> </td>
<td width=20% align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount of<br>
Registration Fee </FONT> </td>
</tr>

<tr>
<td width=20% align=center valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Common Stock,<br>$2.50 par
value per<br>share (3)</FONT> </td>

<td width=20% align=center valign=middle><FONT FACE="Times New Roman, Times, Serif" SIZE="2">600,000 shares </FONT> </td>

<td width=20% align=center valign=middle><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$21.725 (4)</FONT> </td>

<td width=20% align=center valign=middle><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$13,035,000 (4) </FONT> </td>

<td width=20% align=center valign=middle><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$400.18</FONT> </td>
</tr>
</table>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In addition, pursuant to Rule 416(c) under the Securities Act of 1933,
         this registration statement also covers an indeterminate amount of
         interests to be offered and sold pursuant to the employee benefit plan
         described herein.  </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In accordance with Rule 416 under the Securities Act of 1933, as
         amended, this registration statement shall be deemed to cover any
         additional securities that may from time to time be offered or issued
         to prevent dilution resulting from stock splits, stock dividends or
         similar transactions. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="page break" FSL="Workstation" -->
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">-1-</FONT></CENTER>
<HR WIDTH="100%" COLOR=#000000 NOSHADE SIZE=1>
<P STYLE="PAGE-BREAK-AFTER: always"></P>


<!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Each share of the Registrant's Common Stock offered hereby will be
         accompanied by one Preferred Stock Purchase Right. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4)  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Estimated solely for the purpose of calculating the registration fee
         pursuant to Rule 457(h) of the Securities Act of 1933, as amended, and
         based upon the average of the high and low prices of the Registrant's
         Common Stock as reported on the American Stock Exchange on April 11,
         2007. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" -->
<A NAME=A028></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Statement of Incorporation by Reference</U> </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>On August 3, 2001, Westmoreland Coal
Company (the &#147;Registrant&#148;) filed a Registration Statement on Form S-8 (File No.
333-66698) relating to the Westmoreland Coal Company and Subsidiaries Employees&#146;
Savings Plan (the &#147;Prior Registration Statement&#148;). This Registration Statement
on Form S-8 relating to the Westmoreland Coal Company and Subsidiaries Employees&#146;
Savings Plan, as amended (the &#147;Plan&#148;), incorporates by reference the contents of
the Prior Registration Statement, except for the information required by Items 5, 6 and 8,
which is contained below.</FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<A NAME=A029></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item 5. Interests of Named Experts and Counsel.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Roger
D. Wiegley, Esq., the Registrant&#146;s General Counsel, has opined as to the legality of
the securities being offered by this registration statement. As of April 11, 2007, Mr.
Wiegley owned 325 shares of the Registrant&#146;s Common Stock.  </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<A NAME=A030></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item 6. Indemnification of Directors and Officers.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
102 of the Delaware General Corporation Law allows a corporation to eliminate the personal
liability of directors of a corporation to the corporation or its stockholders for
monetary damages for a breach of fiduciary duty as a director, except where the director
breached his duty of loyalty, failed to act in good faith, engaged in intentional
misconduct or knowingly violated a law, authorized the payment of a dividend or approved a
stock repurchase in violation of Delaware corporate law or obtained an improper personal
benefit. The Registrant&#146;s Restated Certificate of Incorporation limits the liability
of directors to the extent permitted by Delaware law.  </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
145 of the Delaware General Corporation Law provides that a corporation has the power to
indemnify a director, officer, employee or agent of the corporation and certain other
persons serving at the request of the corporation in related capacities against amounts
paid and expenses incurred in connection with an action or proceeding to which he is or is
threatened to be made a party by reason of such position, if such person shall have acted
in good faith and in a manner he reasonably believed to be in or not opposed to the best
interests of the corporation, and, in any criminal proceeding, if such person had no
reasonable cause to believe his conduct was unlawful; provided that, in the case of
actions brought by or in the right of the corporation, no indemnification shall be made
with respect to any matter as to which such person shall have been adjudged to be liable
to the corporation unless and only to the extent that the adjudicating court determines
that such indemnification is proper under the circumstances. Section 145 also permits the
Registrant to purchase and maintain insurance on behalf of any person who is or was a
director, officer, employee or agent of the Registrant, or is or was serving at the
Registrant&#146;s request as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise, against any liability
asserted against such person and incurred by such person in any such capacity, or arising
out of such person&#146;s status as such, whether or not the Registrant would have the
power to indemnify such person against such liability.  </FONT></P>

<!-- MARKER FORMAT-SHEET="page break" FSL="Workstation" -->
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">-2-</FONT></CENTER>
<HR WIDTH="100%" COLOR=#000000 NOSHADE SIZE=1>
<P STYLE="PAGE-BREAK-AFTER: always"></P>


<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant&#146;s bylaws obligate it to indemnify any person who was or is a party or is
threatened to be made a party to any threatened, pending or completed action, suit or
proceeding, either civil, criminal, administrative or investigative, by reason of the fact
that he is or was a director, officer or supervisor or manager of the Registrant or a
constituent corporation absorbed in a consolidation or merger, or while a director,
officer or supervisor or manager of the Registrant is or was serving at the request of the
Registrant or a constituent corporation absorbed in a consolidation or merger, as a
director, officer or supervisor or manager of another corporation, partnership, joint
venture, trust or other enterprise, against expenses (including attorneys&#146; fees),
judgments, fines and amounts paid in settlement actually and reasonably incurred by him in
connection with such action, suit or proceeding, whether or not the indemnified liability
arises or arose from any threatened, pending or completed action by or in the right of the
corporation to the extent that such person is not otherwise indemnified and to the extent
such indemnification is not prohibited by applicable law. The Registrant&#146;s bylaws
also obligate the Registrant to pay any such person&#146;s expenses in advance of the
final disposition of any such proceeding, if such person undertakes to repay any amount so
advanced if it shall ultimately be determined that he is not entitled to be indemnified by
the Registrant.   </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under
the Registrant&#146;s bylaws, its obligation to indemnify, including the duty to advance
expenses, is a contract between the Registrant and each person entitled to
indemnification, and no modification of the Registrant&#146;s bylaws may affect, to the
detriment of any such person, the Registrant&#146;s obligations in connection with a claim
based on any act or failure to act occurring before such modification. </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant&#146;s bylaws also permit the Registrant to purchase and maintain insurance,
and the Registrant has purchased insurance on behalf of its directors and officers.  </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under
the Registrant&#146;s bylaws, the rights to indemnification and advance of expenses are
not exclusive of any other right to which an indemnified person may be entitled, and all
such rights shall inure to the benefit of the indemnified person and his or her heirs,
executors and administrators.  </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<A NAME=A031></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item 8. Exhibits.</B>.</FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Exhibit Index immediately preceding the exhibits is incorporated herein by reference.  </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant
hereby undertakes that it has submitted the Plan and any amendment thereto to the Internal
Revenue Service (&#147;IRS&#148;) in a timely manner and has made or will make all changes
required by the IRS to qualify the Plan. </FONT></P>

<!-- MARKER FORMAT-SHEET="page break" FSL="Workstation" -->
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">-3-</FONT></CENTER>
<HR WIDTH="100%" COLOR=#000000 NOSHADE SIZE=1>
<P STYLE="PAGE-BREAK-AFTER: always"></P>


<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<A NAME=A032></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, the registrant 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
11<SUP>th</SUP> day of April, 2007. </FONT></P>

<!-- MARKER FORMAT-SHEET="signature header" FSL="Workstation" -->
<A NAME=A033></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
WESTMORELAND
COAL COMPANY  </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="signature" FSL="Workstation" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:</FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ David J. Blair </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><hr noshade color=black size=1 width=60% align=left></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>David J. Blair<BR>Chief
Financial Officer
 </FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, the 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
11<SUP>th</SUP> day of April, 2007.  </FONT></P>

<!-- MARKER FORMAT-SHEET="signature header" FSL="Workstation" -->
<A NAME=A036></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Westmoreland
Retirement Benefits<BR>Administrative Committee </FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="signature header" FSL="Workstation" -->
<A NAME=A037></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
/s/ Ronald
H. Beck </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><hr noshade color=black size=1 width=60% align=left></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Ronald
H. Beck </FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="signature header" FSL="Workstation" -->
<A NAME=A038></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
/s/ Mary Stoik Dymond </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><hr noshade color=black size=1 width=60% align=left></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Mary Stoik Dymond </FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="signature header" FSL="Workstation" -->
<A NAME=A039></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
/s/ Mark
K. Seglem </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><hr noshade color=black size=1 width=60% align=left></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Mark
K. Seglem </FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="signature header" FSL="Workstation" -->
<A NAME=A040></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
/s/ Roger
D. Wiegley </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><hr noshade color=black size=1 width=60% align=left></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=45%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=55%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Roger
D. Wiegley </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="page break" FSL="Workstation" -->
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">-4-</FONT></CENTER>
<HR WIDTH="100%" COLOR=#000000 NOSHADE SIZE=1>
<P STYLE="PAGE-BREAK-AFTER: always"></P>


<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<A NAME=A041></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY AND
SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We,
the undersigned officers and directors of Westmoreland Coal Company, hereby severally
constitute and appoint David J. Blair and Roger D. Wiegley, and each of them singly, our
true and lawful attorneys with full power to them, and each of them singly, to sign for us
and in our names in the capacities indicated below, the registration statement on Form S-8
filed herewith and any and all subsequent amendments to said registration statement, and
generally to do all such things in our names and on our behalf in our capacities as
officers and directors to enable Westmoreland Coal Company to comply with the provisions
of the Securities Act of 1933, as amended, and all requirements of the Securities and
Exchange Commission, hereby ratifying and confirming our signatures as they may be signed
by our said attorneys, or any of them, to said registration statement and any and all
amendments thereto. </FONT></P>

<!-- MARKER FORMAT-SHEET="para lager indent" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</FONT></P>

<TABLE align=center border=0 cellPadding=0 cellSpacing=0 width=650>


  <TR>
    <TD align=center width=40%>      <FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Signature</U></B></font>
    </TD>
    <TD align=center width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Title</U></B></font>    </TD>
    <TD align=center width=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Date</U></B></font>    </TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Christopher K. Seglem</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board, President, and<BR>Chief Executive Officer</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Christopher K. Seglem</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ David J. Blair</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Financial Officer</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>David J. Blair</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD valign=bottom><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Kevin A. Paprzycki</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Principal Accounting Officer<BR>and Controller</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Kevin A. Paprzycki</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Michael Armstrong</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Michael Armstrong</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Thomas J. Coffey</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Thomas J. Coffey</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Robert E. Killen</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Robert E. Killen</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Richard M. Klingaman</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Richard M. Klingaman</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Thomas W. Ostrander</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Thomas W. Ostrander</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ William M. Stern</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>William M. Stern</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD></TD></TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Donald A. Tortorice</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 28, 2007</font></TD>
</TR>
  <TR>
    <TD><hr noshade size=1 color=black width=90% align=left></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=center></TD>
    <TD align=center><hr noshade size=1 color=black width=90% align=right></TD>
</TR>
  <TR>
    <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Donald A. Tortorice</font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2></font></TD>
</TR>
</table>
<BR>

<!-- MARKER FORMAT-SHEET="page break" FSL="Workstation" -->
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">-5-</FONT></CENTER>
<HR WIDTH="100%" COLOR=#000000 NOSHADE SIZE=1>
<P STYLE="PAGE-BREAK-AFTER: always"></P>


<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<A NAME=A056></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INDEX TO EXHIBITS </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<A NAME=A057></A>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Number</U>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Description</U>  </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3.1 <SUP>(1)</SUP>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Restated Certificate of Incorporation of the Registrant </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3.2 <SUP>(2)</SUP>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>               Certificate of Correction to the Restated Certificate of Incorporation of the
               Registrant </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3.3 <SUP>(3)</SUP>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>               By-Laws of the Registrant </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1 <SUP>(4)</SUP>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            Specimen Certificate representing the Common Stock of the Registrant
               </FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2 <SUP>(5)</SUP>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amended and Restated Rights Agreement, dated as of February 7, 2003, between the Registrant and
EquiServe Trust Company, N.A.  </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="wcc_s80407ex51.htm">5.1</A>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Roger D. Wiegley, counsel to the Registrant </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Roger D. Wiegley (included
in Exhibit 5.1) </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="wcc_s80407ex232.htm">23.2</A>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of KPMG LLP </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="wcc_s80407ex233.htm">23.3</A>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of KPMG LLP </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="wcc_s80407ex234.htm">23.4</A>  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Deloitte &amp; Touche LLP </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Large Hang" FSL="Default" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power of attorney (included on the signature pages of this registration
                             statement) </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Cutoff Rule" FSL="Default" -->
<P>_________________ </P>

<!-- MARKER FORMAT-SHEET="Para (List) Hang " FSL="Default" -->
     <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
          <TR VALIGN=TOP>
          <TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>(1)</SUP> </FONT></TD>
          <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Previously filed as an Exhibit to the Registrant&#146;s Registration Statement
          on Form S-1 filed July 28, 2004 (Registration No. 333-117709) and incorporated
          herein by reference. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

<!-- MARKER FORMAT-SHEET="Para (List) Hang " FSL="Default" -->
     <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
          <TR VALIGN=TOP>
          <TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>(2)</SUP> </FONT></TD>
          <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Previously filed as Exhibit to the Registrant&#146;s Current Report on Form 8-K
          filed October 21, 2004 (File No. 001-11155) and incorporated herein by
          reference.</FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

<!-- MARKER FORMAT-SHEET="Para (List) Hang " FSL="Default" -->
     <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
          <TR VALIGN=TOP>
          <TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>(3)</SUP> </FONT></TD>
          <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Previously filed with the Securities and Exchange Commission as an Exhibit to
          the Registrant&#146;s Current Report on Form 8-K dated May 19, 2006 (File No.
          001-11155) and incorporated herein by reference. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

<!-- MARKER FORMAT-SHEET="Para (List) Hang " FSL="Default" -->
     <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
          <TR VALIGN=TOP>
          <TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>(4)</SUP> </FONT></TD>
          <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Previously filed as an Exhibit to the Registrant&#146;s Registration Statement
          on Form S-2 filed December 4, 1985 (Registration No. 33-1950) and incorporated
          herein by reference. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

<!-- MARKER FORMAT-SHEET="Para (List) Hang " FSL="Default" -->
     <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
          <TR VALIGN=TOP>
          <TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>(5)</SUP> </FONT></TD>
          <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Previously filed with the Securities and Exchange Commission as an Exhibit to
          the Registrant&#146;s Current Report on Form 8-K filed February 7, 2003 (File
          No. 001-11155) and incorporated herein by reference.</FONT></P></TD>
          </TR>
          </TABLE>
          <BR>


<!-- MARKER FORMAT-SHEET="page break" FSL="Workstation" -->
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">-6-</FONT></CENTER>
<HR WIDTH="100%" COLOR=#000000 NOSHADE SIZE=1>


</body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "wcc_s80407.htm", "description": "S-8", "secsgml_size_bytes": 43201}]
{"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": "333-142132", "film-number": "07767429"}, "business-address": {"street1": "2 NORTH CASCADE AVENUE 14TH FLOOR", "city": "COLORADO SPRINGS", "state": "CO", "zip": "80903", "phone": "7194422600"}, "mail-address": {"street1": "2 N CASCADE AVE", "street2": "# 14THFL", "city": "COLORADO SPRINGS", "state": "CO", "zip": "80903-1614"}}
Form S-8
As filed with the Securities and Exchange Commission on April 16, 2007
Registration No. 333-_______
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.)
14th Floor, 2 North Cascade Avenue
Colorado Springs, Colorado
80903
(Address of Principal Executive Offices)
(Zip Code)
Westmoreland Coal Company
And
Subsidiaries
Employees' Savings Plan
(Full Title of the Plan)
Roger D. Wiegley
General Counsel and Secretary
14th Floor, 2 North Cascade Avenue
Colorado Springs, Colorado 80903
(Name and Address of Agent For Service)
(719) 442-2600
(Telephone Number, Including Area Code, of Agent For Service)
CALCULATION OF REGISTRATION FEE
Title of
Securities to be
Registered  (1)
Amount to be
Registered (2)
Proposed
Maximum
Offering Price
Per
Share
Proposed
Maximum
Aggregate
Offering
Price
Amount of
Registration Fee
Common Stock,
$2.50 par
value per
share (3)
600,000 shares
$21.725 (4)
$13,035,000 (4)
$400.18
(1)
In addition, pursuant to Rule 416(c) under the Securities Act of 1933,
         this registration statement also covers an indeterminate amount of
         interests to be offered and sold pursuant to the employee benefit plan
         described herein.
(2)
In accordance with Rule 416 under the Securities Act of 1933, as
         amended, this registration statement shall be deemed to cover any
         additional securities that may from time to time be offered or issued
         to prevent dilution resulting from stock splits, stock dividends or
         similar transactions.
-1-
(3)
Each share of the Registrant's Common Stock offered hereby will be
         accompanied by one Preferred Stock Purchase Right.
(4)
Estimated solely for the purpose of calculating the registration fee
         pursuant to Rule 457(h) of the Securities Act of 1933, as amended, and
         based upon the average of the high and low prices of the Registrant's
         Common Stock as reported on the American Stock Exchange on April 11,
         2007.
Statement of Incorporation by Reference
On August 3, 2001, Westmoreland Coal
Company (the "Registrant") filed a Registration Statement on Form S-8 (File No.
333-66698) relating to the Westmoreland Coal Company and Subsidiaries Employees'
Savings Plan (the "Prior Registration Statement"). This Registration Statement
on Form S-8 relating to the Westmoreland Coal Company and Subsidiaries Employees'
Savings Plan, as amended (the "Plan"), incorporates by reference the contents of
the Prior Registration Statement, except for the information required by Items 5, 6 and 8,
which is contained below.
Item 5. Interests of Named Experts and Counsel.
Roger
D. Wiegley, Esq., the Registrant's General Counsel, has opined as to the legality of
the securities being offered by this registration statement. As of April 11, 2007, Mr.
Wiegley owned 325 shares of the Registrant's Common Stock.
Item 6. Indemnification of Directors and Officers.
Section
102 of the Delaware General Corporation Law allows a corporation to eliminate the personal
liability of directors of a corporation to the corporation or its stockholders for
monetary damages for a breach of fiduciary duty as a director, except where the director
breached his duty of loyalty, failed to act in good faith, engaged in intentional
misconduct or knowingly violated a law, authorized the payment of a dividend or approved a
stock repurchase in violation of Delaware corporate law or obtained an improper personal
benefit. The Registrant's Restated Certificate of Incorporation limits the liability
of directors to the extent permitted by Delaware law.
Section
145 of the Delaware General Corporation Law provides that a corporation has the power to
indemnify a director, officer, employee or agent of the corporation and certain other
persons serving at the request of the corporation in related capacities against amounts
paid and expenses incurred in connection with an action or proceeding to which he is or is
threatened to be made a party by reason of such position, if such person shall have acted
in good faith and in a manner he reasonably believed to be in or not opposed to the best
interests of the corporation, and, in any criminal proceeding, if such person had no
reasonable cause to believe his conduct was unlawful; provided that, in the case of
actions brought by or in the right of the corporation, no indemnification shall be made
with respect to any matter as to which such person shall have been adjudged to be liable
to the corporation unless and only to the extent that the adjudicating court determines
that such indemnification is proper under the circumstances. Section 145 also permits the
Registrant to purchase and maintain insurance on behalf of any person who is or was a
director, officer, employee or agent of the Registrant, or is or was serving at the
Registrant's request as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise, against any liability
asserted against such person and incurred by such person in any such capacity, or arising
out of such person's status as such, whether or not the Registrant would have the
power to indemnify such person against such liability.
-2-
The
Registrant's bylaws obligate it to indemnify any person who was or is a party or is
threatened to be made a party to any threatened, pending or completed action, suit or
proceeding, either civil, criminal, administrative or investigative, by reason of the fact
that he is or was a director, officer or supervisor or manager of the Registrant or a
constituent corporation absorbed in a consolidation or merger, or while a director,
officer or supervisor or manager of the Registrant is or was serving at the request of the
Registrant or a constituent corporation absorbed in a consolidation or merger, as a
director, officer or supervisor or manager of another corporation, partnership, joint
venture, trust or other enterprise, against expenses (including attorneys' fees),
judgments, fines and amounts paid in settlement actually and reasonably incurred by him in
connection with such action, suit or proceeding, whether or not the indemnified liability
arises or arose from any threatened, pending or completed action by or in the right of the
corporation to the extent that such person is not otherwise indemnified and to the extent
such indemnification is not prohibited by applicable law. The Registrant's bylaws
also obligate the Registrant to pay any such person's expenses in advance of the
final disposition of any such proceeding, if such person undertakes to repay any amount so
advanced if it shall ultimately be determined that he is not entitled to be indemnified by
the Registrant.
Under
the Registrant's bylaws, its obligation to indemnify, including the duty to advance
expenses, is a contract between the Registrant and each person entitled to
indemnification, and no modification of the Registrant's bylaws may affect, to the
detriment of any such person, the Registrant's obligations in connection with a claim
based on any act or failure to act occurring before such modification.
The
Registrant's bylaws also permit the Registrant to purchase and maintain insurance,
and the Registrant has purchased insurance on behalf of its directors and officers.
Under
the Registrant's bylaws, the rights to indemnification and advance of expenses are
not exclusive of any other right to which an indemnified person may be entitled, and all
such rights shall inure to the benefit of the indemnified person and his or her heirs,
executors and administrators.
Item 8. Exhibits.
.
The
Exhibit Index immediately preceding the exhibits is incorporated herein by reference.
The Registrant
hereby undertakes that it has submitted the Plan and any amendment thereto to the Internal
Revenue Service ("IRS") in a timely manner and has made or will make all changes
required by the IRS to qualify the Plan.
-3-
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the registrant 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
11
th
day of April, 2007.
WESTMORELAND
COAL COMPANY
By:
/s/ David J. Blair
David J. Blair
Chief
Financial Officer
Pursuant
to the requirements of the Securities Act of 1933, the 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
11
th
day of April, 2007.
Westmoreland
Retirement Benefits
Administrative Committee
/s/ Ronald
H. Beck
Ronald
H. Beck
/s/ Mary Stoik Dymond
Mary Stoik Dymond
/s/ Mark
K. Seglem
Mark
K. Seglem
/s/ Roger
D. Wiegley
Roger
D. Wiegley
-4-
POWER OF ATTORNEY AND
SIGNATURES
We,
the undersigned officers and directors of Westmoreland Coal Company, hereby severally
constitute and appoint David J. Blair and Roger D. Wiegley, and each of them singly, our
true and lawful attorneys with full power to them, and each of them singly, to sign for us
and in our names in the capacities indicated below, the registration statement on Form S-8
filed herewith and any and all subsequent amendments to said registration statement, and
generally to do all such things in our names and on our behalf in our capacities as
officers and directors to enable Westmoreland Coal Company to comply with the provisions
of the Securities Act of 1933, as amended, and all requirements of the Securities and
Exchange Commission, hereby ratifying and confirming our signatures as they may be signed
by our said attorneys, or any of them, to said registration statement and any and all
amendments thereto.
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/ Christopher K. Seglem
Chairman of the Board, President, and
Chief Executive Officer
February 28, 2007
Christopher K. Seglem
/s/ David J. Blair
Chief Financial Officer
February 28, 2007
David J. Blair
/s/ Kevin A. Paprzycki
Principal Accounting Officer
and Controller
February 28, 2007
Kevin A. Paprzycki
/s/ Michael Armstrong
Director
February 28, 2007
Michael Armstrong
/s/ Thomas J. Coffey
Director
February 28, 2007
Thomas J. Coffey
/s/ Robert E. Killen
Director
February 28, 2007
Robert E. Killen
/s/ Richard M. Klingaman
Director
February 28, 2007
Richard M. Klingaman
/s/ Thomas W. Ostrander
Director
February 28, 2007
Thomas W. Ostrander
/s/ William M. Stern
Director
February 28, 2007
William M. Stern
/s/ Donald A. Tortorice
Director
February 28, 2007
Donald A. Tortorice
-5-
INDEX TO EXHIBITS
Number
Description
3.1
(1)
Restated Certificate of Incorporation of the Registrant
3.2
(2)
Certificate of Correction to the Restated Certificate of Incorporation of the
               Registrant
3.3
(3)
By-Laws of the Registrant
4.1
(4)
Specimen Certificate representing the Common Stock of the Registrant
4.2
(5)
Amended and Restated Rights Agreement, dated as of February 7, 2003, between the Registrant and
EquiServe Trust Company, N.A.
5.1
Opinion of Roger D. Wiegley, counsel to the Registrant
23.1
Consent of Roger D. Wiegley (included
in Exhibit 5.1)
23.2
Consent of KPMG LLP
23.3
Consent of KPMG LLP
23.4
Consent of Deloitte & Touche LLP
24.1
Power of attorney (included on the signature pages of this registration
                             statement)
_________________
(1)
Previously filed as an Exhibit to the Registrant's Registration Statement
          on Form S-1 filed July 28, 2004 (Registration No. 333-117709) and incorporated
          herein by reference.
(2)
Previously filed as Exhibit to the Registrant's Current Report on Form 8-K
          filed October 21, 2004 (File No. 001-11155) and incorporated herein by
          reference.
(3)
Previously filed with the Securities and Exchange Commission as an Exhibit to
          the Registrant's Current Report on Form 8-K dated May 19, 2006 (File No.
          001-11155) and incorporated herein by reference.
(4)
Previously filed as an Exhibit to the Registrant's Registration Statement
          on Form S-2 filed December 4, 1985 (Registration No. 33-1950) and incorporated
          herein by reference.
(5)
Previously filed with the Securities and Exchange Commission as an Exhibit to
          the Registrant's Current Report on Form 8-K filed February 7, 2003 (File
          No. 001-11155) and incorporated herein by reference.
-6-