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<title>Westmoreland S-8 dated 8/3/01
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<p align=center><FONT face="Courier New" size=2>As filed with the Securities and Exchange
Commission on August 3, 2001</font>
<br>
<p align=right><FONT face="Courier New" size=2>Registration No. 333-_____</font></p>
<hr noshade>
<br>
<p align=center><FONT face="Courier New" size=2><b>SECURITIES&nbsp;AND&nbsp;EXCHANGE&nbsp;COMMISSION</b><br>
<b>Washington,&nbsp;D.C.&nbsp;20549</b></font></p>

<p align=center><FONT face="Courier New" size=2><b>FORM&nbsp;S-8</b></font></p>

<p align=center><FONT face="Courier New" size=2><b>REGISTRATION&nbsp;STATEMENT&nbsp;UNDER</b><br>
<b>THE&nbsp;SECURITIES&nbsp;ACT&nbsp;OF&nbsp;1933</b></font></p>

<p align=center><FONT face="Courier New" size=2><b>Westmoreland&nbsp;Coal&nbsp;Company</b><br>
(Exact&nbsp;Name&nbsp;of&nbsp;Registrant&nbsp;as&nbsp;Specified&nbsp;in&nbsp;Its&nbsp;Charter)</font></p>

<FONT face="Courier New" size=2>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Delaware</STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>23-1128670</STRONG>
<br>
(State&nbsp;or&nbsp;Other&nbsp;Jurisdiction&nbsp;of&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I.R.S.&nbsp;Employer<br>
Incorporation&nbsp;or&nbsp;Organization)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Identification&nbsp;No.)<br>
<br><STRONG>
14th&nbsp;Floor,&nbsp;2&nbsp;North&nbsp;Cascade&nbsp;Avenue<br>
&nbsp;&nbsp;&nbsp;&nbsp;Colorado&nbsp;Springs,&nbsp;Colorado<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;719-442-2600</STRONG>
<STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;80903</STRONG>
<br>
(Address&nbsp;of&nbsp;Principal&nbsp;Executive&nbsp;Offices)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip&nbsp;Code)<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font>
<p align=center><FONT face="Courier New" size=2><b>Westmoreland&nbsp;Coal&nbsp;Company<br>
And<br>
Subsidiaries<br>Employees'&nbsp;Savings&nbsp;Plan</b>
<br>
(Full&nbsp;Title&nbsp;of&nbsp;the&nbsp;Plan)</font></p>
<br>
<p align=center><FONT face="Courier New" size=2><b>Paul&nbsp;W.&nbsp;Durham<br>
Assistant&nbsp;General&nbsp;Counsel<br>
14th&nbsp;Floor,&nbsp;2&nbsp;North&nbsp;Cascade&nbsp;Avenue<br>Colorado&nbsp;Springs,&nbsp;Colorado&nbsp;80903</b>
<br>
(Name&nbsp;and&nbsp;Address&nbsp;of&nbsp;Agent&nbsp;For&nbsp;Service)</font></p>
<p align=center><FONT face="Courier New" size=2><STRONG>719-448-5807</STRONG>
<br>
(Telephone&nbsp;Number,&nbsp;Including&nbsp;Area&nbsp;Code,&nbsp;of&nbsp;Agent&nbsp;For&nbsp;Service)</font></p>
<br>
<p align=center><FONT face="Courier New" size=2><b>CALCULATION&nbsp;OF&nbsp;REGISTRATION&nbsp;FEE</b></font></p>
<FONT face="Courier New" size=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proposed&nbsp;Maximum&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proposed&nbsp;Maximum<br>
&nbsp;Title&nbsp;of&nbsp;Securities&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Offering&nbsp;Price&nbsp;Per&nbsp;&nbsp;&nbsp;&nbsp;Aggregate&nbsp;Offering&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amount&nbsp;of<br>
to&nbsp;be&nbsp;Registered&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;Amount&nbsp;to&nbsp;be&nbsp;Registered&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Share&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Price&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration&nbsp;Fee<br>
<br>
<br>
<br>

<br>
Common&nbsp;Stock,&nbsp;$2.50&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;500,000&nbsp;shares&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$14.945&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$7,472,500&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$1,868<br>
par&nbsp;value&nbsp;per&nbsp;share<br>
(3)<br>
<br>
<br>
<br>
<br>
Depository&nbsp;Shares,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;180,000&nbsp;shares&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$32.50&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$5,850,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$1,463<br>
each&nbsp;representing<br>
one-quarter&nbsp;of&nbsp;a<br>
share&nbsp;of&nbsp;Series&nbsp;A<br>
Convertible<br>
Exchangeable<br>
Preferred&nbsp;Stock,&nbsp;par<br>
value&nbsp;$1.00&nbsp;per&nbsp;share<br>
<br>
<br>
(1)&nbsp;&nbsp;In&nbsp;addition,&nbsp;pursuant&nbsp;to&nbsp;Rule&nbsp;416(c)&nbsp;under&nbsp;the&nbsp;Securities&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;this<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;registration&nbsp;&nbsp;statement&nbsp;also&nbsp;covers&nbsp;an&nbsp;indeterminate&nbsp;amount&nbsp;of&nbsp;interests&nbsp;to<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;be&nbsp;offered&nbsp;or&nbsp;sold&nbsp;pursuant&nbsp;to&nbsp;the&nbsp;employee&nbsp;benefit&nbsp;plan&nbsp;described&nbsp;herein.<br>
<br>
<br>
(2)&nbsp;&nbsp;Estimated&nbsp;&nbsp;solely&nbsp;&nbsp;for&nbsp;the&nbsp;&nbsp;purpose&nbsp;of&nbsp;&nbsp;calculating&nbsp;&nbsp;the&nbsp;&nbsp;registration&nbsp;&nbsp;fee<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;pursuant&nbsp;&nbsp;to&nbsp;Rules&nbsp;&nbsp;457(c)&nbsp;and&nbsp;&nbsp;457(h)&nbsp;of&nbsp;the&nbsp;&nbsp;Securities&nbsp;&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;&nbsp;as<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;amended,&nbsp;&nbsp;and&nbsp;&nbsp;based&nbsp;&nbsp;upon&nbsp;the&nbsp;&nbsp;average&nbsp;&nbsp;of&nbsp;the&nbsp;high&nbsp;and&nbsp;low&nbsp;&nbsp;prices&nbsp;of&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;registrant's&nbsp;&nbsp;Common&nbsp;&nbsp;Stock&nbsp;as&nbsp;reported&nbsp;on&nbsp;the&nbsp;American&nbsp;&nbsp;Stock&nbsp;&nbsp;Exchange&nbsp;on<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;July
27,&nbsp;2001,&nbsp;and&nbsp;based&nbsp;upon&nbsp;the&nbsp;average&nbsp;of&nbsp;the&nbsp;high&nbsp;and&nbsp;low&nbsp;prices&nbsp;of<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the&nbsp;&nbsp;registrant's&nbsp;&nbsp;Depository&nbsp;&nbsp;Shares&nbsp;as&nbsp;&nbsp;reported&nbsp;&nbsp;on&nbsp;the&nbsp;&nbsp;American&nbsp;&nbsp;Stock<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exchange&nbsp;on&nbsp;July
31,&nbsp;2001.<br>
<br>
<br>
(3)&nbsp;&nbsp;Each&nbsp;&nbsp;share&nbsp;&nbsp;of&nbsp;the&nbsp;&nbsp;registrant's&nbsp;&nbsp;Common&nbsp;&nbsp;Stock&nbsp;&nbsp;offered&nbsp;&nbsp;hereby&nbsp;&nbsp;will&nbsp;&nbsp;be<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;accompanied&nbsp;by&nbsp;one&nbsp;Preferred&nbsp;Stock&nbsp;Purchase&nbsp;Right.<br>
<br>
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<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>
PART&nbsp;I<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION&nbsp;REQUIRED&nbsp;IN&nbsp;THE&nbsp;SECTION&nbsp;10(a)&nbsp;PROSPECTUS<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item&nbsp;1.&nbsp;&nbsp;Plan&nbsp;Information.<br></STRONG>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;information&nbsp;required&nbsp;by&nbsp;Item&nbsp;1&nbsp;is&nbsp;included&nbsp;in&nbsp;documents&nbsp;sent&nbsp;or<br>
given&nbsp;to&nbsp;participants&nbsp;in&nbsp;the&nbsp;plan&nbsp;covered&nbsp;by&nbsp;this&nbsp;registration&nbsp;statement&nbsp;(the<br>
"Plan")&nbsp;pursuant&nbsp;to&nbsp;Rule&nbsp;428(b)(1)&nbsp;of&nbsp;the&nbsp;Securities&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;as&nbsp;amended<br>
(the&nbsp;"Securities&nbsp;Act").<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;2.&nbsp;&nbsp;Registrant&nbsp;Information&nbsp;and&nbsp;Employee&nbsp;Plan&nbsp;Annual&nbsp;Information.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;written&nbsp;statement&nbsp;required&nbsp;by&nbsp;Item&nbsp;2&nbsp;is&nbsp;included&nbsp;in&nbsp;documents&nbsp;sent<br>
or&nbsp;given&nbsp;to&nbsp;participants&nbsp;in&nbsp;the&nbsp;plans&nbsp;covered&nbsp;by&nbsp;this&nbsp;registration&nbsp;statement<br>
pursuant&nbsp;to&nbsp;Rule&nbsp;428(b)(1)&nbsp;of&nbsp;the&nbsp;Securities&nbsp;Act.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>
PART&nbsp;II<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION&nbsp;REQUIRED&nbsp;IN&nbsp;THE&nbsp;REGISTRATION&nbsp;STATEMENT<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item&nbsp;3.&nbsp;&nbsp;Incorporation&nbsp;of&nbsp;Documents&nbsp;by&nbsp;Reference.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;registrant&nbsp;and&nbsp;the&nbsp;Plan&nbsp;are&nbsp;subject&nbsp;to&nbsp;the&nbsp;informational&nbsp;and<br>
reporting&nbsp;requirements&nbsp;of&nbsp;Sections&nbsp;13(a),&nbsp;14,&nbsp;and&nbsp;15(d)&nbsp;of&nbsp;the&nbsp;Securities<br>
Exchange&nbsp;Act&nbsp;of&nbsp;1934,&nbsp;as&nbsp;amended&nbsp;(the&nbsp;"Exchange&nbsp;Act"),&nbsp;and&nbsp;in&nbsp;accordance<br>
therewith&nbsp;files&nbsp;reports,&nbsp;proxy&nbsp;statements&nbsp;and&nbsp;other&nbsp;information&nbsp;with&nbsp;the<br>
Securities&nbsp;and&nbsp;Exchange&nbsp;Commission&nbsp;(the&nbsp;"Commission").&nbsp;The&nbsp;following&nbsp;documents,<br>
which&nbsp;are&nbsp;on&nbsp;file&nbsp;with&nbsp;the&nbsp;Commission,&nbsp;are&nbsp;incorporated&nbsp;in&nbsp;this&nbsp;registration<br>
statement&nbsp;by&nbsp;reference:<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The&nbsp;&nbsp;registrant's&nbsp;&nbsp;latest&nbsp;&nbsp;annual&nbsp;&nbsp;report&nbsp;and&nbsp;the&nbsp;Plan's&nbsp;&nbsp;latest&nbsp;annual<br>
report&nbsp;filed&nbsp;&nbsp;pursuant&nbsp;to&nbsp;Section&nbsp;&nbsp;13(a)&nbsp;or&nbsp;15(d)&nbsp;of&nbsp;the&nbsp;Exchange&nbsp;Act&nbsp;or,&nbsp;in&nbsp;the<br>
case&nbsp;of&nbsp;the&nbsp;&nbsp;registrant,&nbsp;&nbsp;the&nbsp;latest&nbsp;&nbsp;prospectus&nbsp;&nbsp;filed&nbsp;&nbsp;pursuant&nbsp;to&nbsp;Rule&nbsp;424(b)<br>
under&nbsp;the&nbsp;&nbsp;Securities&nbsp;&nbsp;Act&nbsp;that&nbsp;contains&nbsp;&nbsp;audited&nbsp;&nbsp;financial&nbsp;&nbsp;statements&nbsp;for&nbsp;the<br>
registrant's&nbsp;latest&nbsp;fiscal&nbsp;year&nbsp;for&nbsp;which&nbsp;such&nbsp;statements&nbsp;have&nbsp;been&nbsp;filed.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;All&nbsp;other&nbsp;&nbsp;reports&nbsp;&nbsp;filed&nbsp;&nbsp;pursuant&nbsp;&nbsp;to&nbsp;&nbsp;Section&nbsp;&nbsp;13(a)&nbsp;or&nbsp;15(d)&nbsp;of&nbsp;the<br>
Exchange&nbsp;&nbsp;Act&nbsp;since&nbsp;&nbsp;the&nbsp;end&nbsp;of&nbsp;the&nbsp;&nbsp;fiscal&nbsp;&nbsp;year&nbsp;&nbsp;covered&nbsp;&nbsp;by&nbsp;the&nbsp;&nbsp;registrant's<br>
document&nbsp;referred&nbsp;to&nbsp;in&nbsp;(a)&nbsp;above.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;The&nbsp;&nbsp;description&nbsp;&nbsp;of&nbsp;the&nbsp;&nbsp;securities&nbsp;&nbsp;contained&nbsp;&nbsp;in&nbsp;&nbsp;the&nbsp;&nbsp;registrant's<br>
registration&nbsp;&nbsp;statement&nbsp;on&nbsp;Form&nbsp;8-A&nbsp;and&nbsp;filed&nbsp;under&nbsp;the&nbsp;Exchange&nbsp;Act,&nbsp;&nbsp;including<br>
any&nbsp;amendment&nbsp;or&nbsp;report&nbsp;filed&nbsp;for&nbsp;the&nbsp;purpose&nbsp;of&nbsp;updating&nbsp;such&nbsp;description.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All&nbsp;documents&nbsp;subsequently&nbsp;filed&nbsp;by&nbsp;the&nbsp;registrant&nbsp;or&nbsp;the&nbsp;Plan&nbsp;pursuant<br>
to&nbsp;Sections&nbsp;13(a),&nbsp;13(c),&nbsp;14&nbsp;and&nbsp;15(d)&nbsp;of&nbsp;the&nbsp;Exchange&nbsp;Act,&nbsp;prior&nbsp;to&nbsp;the&nbsp;filing<br>
of&nbsp;a&nbsp;post-effective&nbsp;amendment&nbsp;which&nbsp;indicates&nbsp;that&nbsp;all&nbsp;securities&nbsp;offered&nbsp;hereby<br>
have&nbsp;been&nbsp;sold&nbsp;or&nbsp;which&nbsp;deregisters&nbsp;all&nbsp;securities&nbsp;then&nbsp;remaining&nbsp;unsold,&nbsp;shall<br>
be&nbsp;deemed&nbsp;to&nbsp;be&nbsp;incorporated&nbsp;by&nbsp;reference&nbsp;in&nbsp;this&nbsp;registration&nbsp;statement&nbsp;and&nbsp;to<br>
be&nbsp;part&nbsp;hereof&nbsp;from&nbsp;the&nbsp;date&nbsp;of&nbsp;the&nbsp;filing&nbsp;of&nbsp;such&nbsp;documents.&nbsp;Any&nbsp;statement<br>
contained&nbsp;in&nbsp;a&nbsp;document&nbsp;incorporated&nbsp;or&nbsp;deemed&nbsp;to&nbsp;be&nbsp;incorporated&nbsp;by&nbsp;reference<br>
herein&nbsp;shall&nbsp;be&nbsp;deemed&nbsp;to&nbsp;be&nbsp;modified&nbsp;or&nbsp;superseded&nbsp;for&nbsp;the&nbsp;purposes&nbsp;of&nbsp;this<br>
registration&nbsp;statement&nbsp;to&nbsp;the&nbsp;extent&nbsp;that&nbsp;a&nbsp;statement&nbsp;contained&nbsp;herein&nbsp;or&nbsp;in&nbsp;any<br>
other&nbsp;subsequently&nbsp;filed&nbsp;document&nbsp;which&nbsp;also&nbsp;is&nbsp;or&nbsp;is&nbsp;deemed&nbsp;to&nbsp;be&nbsp;incorporated<br>
by&nbsp;reference&nbsp;herein&nbsp;modifies&nbsp;or&nbsp;supersedes&nbsp;such&nbsp;statement.&nbsp;Any&nbsp;statement&nbsp;so<br>
modified&nbsp;or&nbsp;superseded&nbsp;shall&nbsp;not&nbsp;be&nbsp;deemed,&nbsp;except&nbsp;as&nbsp;so&nbsp;modified&nbsp;or&nbsp;superseded,<br>
to&nbsp;constitute&nbsp;a&nbsp;part&nbsp;of&nbsp;this&nbsp;registration&nbsp;statement.<br>

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<FONT face="Courier New" size=2>Page</font>
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<br>

<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;4.&nbsp;Description&nbsp;of&nbsp;Securities.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not&nbsp;applicable.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;5.&nbsp;Interests&nbsp;of&nbsp;Named&nbsp;Experts&nbsp;and&nbsp;Counsel.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paul&nbsp;W.&nbsp;Durham&nbsp;is&nbsp;Vice&nbsp;President,&nbsp;&nbsp;Human&nbsp;Resources&nbsp;-&nbsp;and&nbsp;Assistant&nbsp;&nbsp;General<br>
Counsel&nbsp;of&nbsp;the&nbsp;registrant.&nbsp;&nbsp;As&nbsp;of&nbsp;August&nbsp;1,&nbsp;2001,&nbsp;Mr.&nbsp;Durham&nbsp;owned&nbsp;833&nbsp;shares&nbsp;of<br>
the&nbsp;&nbsp;registrant's&nbsp;&nbsp;Common&nbsp;&nbsp;Stock&nbsp;and&nbsp;had&nbsp;&nbsp;options&nbsp;to&nbsp;purchase&nbsp;&nbsp;23,700&nbsp;&nbsp;shares&nbsp;of<br>
Common&nbsp;Stock,&nbsp;of&nbsp;which&nbsp;10,800&nbsp;are&nbsp;exercisable.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;6.&nbsp;Indemnification&nbsp;of&nbsp;Directors&nbsp;and&nbsp;Officers.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;registrant's&nbsp;Restated&nbsp;Certificate&nbsp;of&nbsp;Incorporation&nbsp;limits&nbsp;the&nbsp;liability<br>
of&nbsp;directors&nbsp;to&nbsp;the&nbsp;extent&nbsp;permitted&nbsp;by&nbsp;Delaware&nbsp;law.&nbsp;Delaware&nbsp;law&nbsp;provides&nbsp;that<br>
a&nbsp;corporation's&nbsp;certificate&nbsp;of&nbsp;incorporation&nbsp;may&nbsp;contain&nbsp;a&nbsp;provision&nbsp;eliminating<br>
or&nbsp;limiting&nbsp;the&nbsp;personal&nbsp;liability&nbsp;of&nbsp;a&nbsp;director&nbsp;for&nbsp;monetary&nbsp;damages&nbsp;for&nbsp;breach<br>
of&nbsp;their&nbsp;fiduciary&nbsp;duties&nbsp;as&nbsp;directors,&nbsp;&nbsp;except&nbsp;for&nbsp;liability&nbsp;(i)&nbsp;for&nbsp;any&nbsp;breach<br>
of&nbsp;their&nbsp;duty&nbsp;of&nbsp;loyalty&nbsp;to&nbsp;the&nbsp;corporation&nbsp;or&nbsp;its&nbsp;&nbsp;stockholders,&nbsp;&nbsp;(ii)&nbsp;for&nbsp;acts<br>
or&nbsp;omissions&nbsp;&nbsp;not&nbsp;in&nbsp;good&nbsp;faith&nbsp;or&nbsp;which&nbsp;&nbsp;involve&nbsp;&nbsp;intentional&nbsp;&nbsp;misconduct&nbsp;&nbsp;or&nbsp;a<br>
knowing&nbsp;&nbsp;violation&nbsp;of&nbsp;law,&nbsp;(iii)&nbsp;for&nbsp;unlawful&nbsp;&nbsp;payments&nbsp;of&nbsp;dividends&nbsp;or&nbsp;unlawful<br>
stock&nbsp;&nbsp;repurchases&nbsp;&nbsp;or&nbsp;&nbsp;redemptions&nbsp;&nbsp;as&nbsp;&nbsp;provided&nbsp;&nbsp;in&nbsp;Section&nbsp;174&nbsp;of&nbsp;the&nbsp;General<br>
Corporation&nbsp;Law&nbsp;of&nbsp;the&nbsp;State&nbsp;of&nbsp;Delaware,&nbsp;or&nbsp;(iv)&nbsp;for&nbsp;any&nbsp;transaction&nbsp;from&nbsp;which<br>
the&nbsp;director&nbsp;derived&nbsp;an&nbsp;improper&nbsp;personal&nbsp;benefit.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;&nbsp;registrant's&nbsp;&nbsp;Bylaws&nbsp;&nbsp;provide&nbsp;that&nbsp;it&nbsp;shall&nbsp;&nbsp;indemnify&nbsp;its&nbsp;&nbsp;directors,<br>
officers,&nbsp;supervisors&nbsp;and&nbsp;managers&nbsp;to&nbsp;the&nbsp;fullest&nbsp;extent&nbsp;permitted&nbsp;by&nbsp;law.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;&nbsp;registrant&nbsp;&nbsp;has&nbsp;entered&nbsp;into&nbsp;&nbsp;agreements&nbsp;&nbsp;to&nbsp;indemnify&nbsp;&nbsp;certain&nbsp;of&nbsp;its<br>
directors&nbsp;&nbsp;and&nbsp;officers&nbsp;in&nbsp;addition&nbsp;to&nbsp;the&nbsp;&nbsp;indemnification&nbsp;&nbsp;provided&nbsp;for&nbsp;in&nbsp;its<br>
Bylaws.&nbsp;&nbsp;These&nbsp;&nbsp;agreements,&nbsp;&nbsp;among&nbsp;other&nbsp;things,&nbsp;&nbsp;indemnify&nbsp;&nbsp;those&nbsp;directors&nbsp;and<br>
officers&nbsp;for&nbsp;certain&nbsp;expenses&nbsp;including&nbsp;&nbsp;attorney's&nbsp;fees,&nbsp;&nbsp;judgments,&nbsp;&nbsp;fines&nbsp;and<br>
settlement&nbsp;&nbsp;amounts&nbsp;&nbsp;incurred&nbsp;&nbsp;by&nbsp;any&nbsp;such&nbsp;&nbsp;person&nbsp;in&nbsp;any&nbsp;action&nbsp;or&nbsp;&nbsp;proceeding,<br>
including&nbsp;any&nbsp;action&nbsp;by&nbsp;or&nbsp;in&nbsp;the&nbsp;right&nbsp;of&nbsp;the&nbsp;&nbsp;registrant,&nbsp;&nbsp;arising&nbsp;out&nbsp;of&nbsp;such<br>
person's&nbsp;&nbsp;services&nbsp;as&nbsp;a&nbsp;director&nbsp;or&nbsp;officer&nbsp;of&nbsp;us,&nbsp;any&nbsp;&nbsp;subsidiary&nbsp;&nbsp;of&nbsp;us&nbsp;or&nbsp;any<br>
other&nbsp;&nbsp;company&nbsp;&nbsp;or&nbsp;&nbsp;enterprise&nbsp;&nbsp;to&nbsp;which&nbsp;the&nbsp;&nbsp;person&nbsp;&nbsp;provides&nbsp;&nbsp;services&nbsp;&nbsp;at&nbsp;the<br>
registrant's&nbsp;request.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;7.&nbsp;Exemption&nbsp;from&nbsp;Registration&nbsp;Claimed.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not&nbsp;applicable.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;8.&nbsp;Exhibits.</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;Exhibit&nbsp;Index&nbsp;immediately&nbsp;preceding&nbsp;the&nbsp;exhibits&nbsp;is&nbsp;incorporated&nbsp;herein<br>
by&nbsp;reference.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;&nbsp;Registrant&nbsp;&nbsp;hereby&nbsp;&nbsp;undertakes&nbsp;&nbsp;that&nbsp;it&nbsp;has&nbsp;submitted&nbsp;the&nbsp;Plan&nbsp;and&nbsp;any<br>
amendment&nbsp;thereto&nbsp;to&nbsp;the&nbsp;Internal&nbsp;Revenue&nbsp;Service&nbsp;("IRS")&nbsp;in&nbsp;a&nbsp;timely&nbsp;manner&nbsp;and<br>
has&nbsp;made&nbsp;or&nbsp;will&nbsp;make&nbsp;all&nbsp;&nbsp;changes&nbsp;&nbsp;required&nbsp;&nbsp;by&nbsp;the&nbsp;IRS&nbsp;in&nbsp;order&nbsp;to&nbsp;qualify&nbsp;the<br>
Plan.<br>
<br>
<FONT face="Courier New" size=2>Page</font>
<page>
<br>

<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Item&nbsp;9.&nbsp;Undertakings.</STRONG>
<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;<EM>Item&nbsp;&nbsp;512(a)&nbsp;of&nbsp;&nbsp;Regulation&nbsp;&nbsp;S-K.</EM>
&nbsp;&nbsp;The&nbsp;&nbsp;undersigned&nbsp;&nbsp;registrant&nbsp;&nbsp;hereby<br>
undertakes:&nbsp;<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To&nbsp;file,&nbsp;&nbsp;during&nbsp;&nbsp;any&nbsp;&nbsp;period&nbsp;&nbsp;in&nbsp;which&nbsp;&nbsp;offers&nbsp;or&nbsp;sales&nbsp;are&nbsp;being<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;made,&nbsp;a&nbsp;post-effective&nbsp;amendment&nbsp;to&nbsp;this&nbsp;registration&nbsp;statement:<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To&nbsp;include&nbsp;any&nbsp;prospectus&nbsp;required&nbsp;by&nbsp;Section&nbsp;10(a)(3)&nbsp;of&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities&nbsp;Act;<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;To&nbsp;reflect&nbsp;&nbsp;in&nbsp;the&nbsp;&nbsp;prospectus&nbsp;&nbsp;any&nbsp;facts&nbsp;or&nbsp;events&nbsp;&nbsp;arising<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;after&nbsp;the&nbsp;effective&nbsp;&nbsp;date&nbsp;of&nbsp;the&nbsp;&nbsp;registration&nbsp;&nbsp;statement&nbsp;(or&nbsp;the&nbsp;most<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;recent&nbsp;post-effective&nbsp;amendment&nbsp;thereof)&nbsp;which,&nbsp;individually&nbsp;or&nbsp;in&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;aggregate,&nbsp;represent&nbsp;a&nbsp;fundamental&nbsp;change&nbsp;in&nbsp;the&nbsp;information&nbsp;set&nbsp;forth<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in&nbsp;the&nbsp;registration&nbsp;statement;&nbsp;and<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;To&nbsp;include&nbsp;any&nbsp;&nbsp;material&nbsp;&nbsp;information&nbsp;&nbsp;with&nbsp;&nbsp;respect&nbsp;to&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;plan&nbsp;of&nbsp;&nbsp;distribution&nbsp;&nbsp;not&nbsp;&nbsp;previously&nbsp;&nbsp;disclosed&nbsp;in&nbsp;the&nbsp;&nbsp;registration<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;statement&nbsp;&nbsp;or&nbsp;&nbsp;any&nbsp;&nbsp;material&nbsp;&nbsp;&nbsp;change&nbsp;&nbsp;to&nbsp;&nbsp;such&nbsp;&nbsp;&nbsp;information&nbsp;&nbsp;in&nbsp;&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;registration&nbsp;statement;<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provided,&nbsp;&nbsp;however,&nbsp;&nbsp;that&nbsp;&nbsp;paragraphs&nbsp;(i)&nbsp;and&nbsp;(ii)&nbsp;do&nbsp;not&nbsp;apply&nbsp;if&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;information&nbsp;&nbsp;required&nbsp;to&nbsp;be&nbsp;included&nbsp;in&nbsp;a&nbsp;post-effective&nbsp;&nbsp;amendment&nbsp;by<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;those&nbsp;&nbsp;paragraphs&nbsp;&nbsp;is&nbsp;&nbsp;contained&nbsp;&nbsp;in&nbsp;&nbsp;periodic&nbsp;&nbsp;reports&nbsp;&nbsp;filed&nbsp;with&nbsp;or<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;furnished&nbsp;to&nbsp;the&nbsp;Commission&nbsp;by&nbsp;the&nbsp;&nbsp;registrant&nbsp;&nbsp;pursuant&nbsp;to&nbsp;Section&nbsp;13<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;or&nbsp;&nbsp;Section&nbsp;&nbsp;15(d)&nbsp;&nbsp;of&nbsp;the&nbsp;&nbsp;Exchange&nbsp;&nbsp;Act&nbsp;&nbsp;that&nbsp;&nbsp;are&nbsp;&nbsp;incorporated&nbsp;&nbsp;by<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;reference&nbsp;in&nbsp;the&nbsp;registration&nbsp;statement.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That,&nbsp;&nbsp;for&nbsp;the&nbsp;&nbsp;purpose&nbsp;of&nbsp;&nbsp;determining&nbsp;&nbsp;any&nbsp;&nbsp;liability&nbsp;&nbsp;under&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities&nbsp;Act,&nbsp;each&nbsp;such&nbsp;post-effective&nbsp;&nbsp;amendment&nbsp;shall&nbsp;be&nbsp;deemed&nbsp;to&nbsp;be&nbsp;a<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;new&nbsp;registration&nbsp;&nbsp;statement&nbsp;relating&nbsp;to&nbsp;the&nbsp;securities&nbsp;offered&nbsp;therein,&nbsp;and<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the&nbsp;&nbsp;offering&nbsp;&nbsp;of&nbsp;such&nbsp;&nbsp;securities&nbsp;&nbsp;at&nbsp;that&nbsp;time&nbsp;&nbsp;shall&nbsp;be&nbsp;deemed&nbsp;to&nbsp;be&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;initial&nbsp;bona&nbsp;fide&nbsp;offering&nbsp;thereof.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To&nbsp;remove&nbsp;from&nbsp;registration&nbsp;by&nbsp;means&nbsp;of&nbsp;a&nbsp;post-effective&nbsp;amendment<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any&nbsp;&nbsp;of&nbsp;&nbsp;the&nbsp;&nbsp;securities&nbsp;&nbsp;being&nbsp;&nbsp;registered&nbsp;&nbsp;which&nbsp;&nbsp;remain&nbsp;&nbsp;unsold&nbsp;&nbsp;at&nbsp;&nbsp;the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;termination&nbsp;of&nbsp;the&nbsp;offering.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;<EM>Item&nbsp;&nbsp;512(b)&nbsp;of&nbsp;&nbsp;Regulation&nbsp;&nbsp;S-K.</EM>
&nbsp;&nbsp;The&nbsp;&nbsp;undersigned&nbsp;&nbsp;registrant&nbsp;&nbsp;hereby<br>
undertakes&nbsp;&nbsp;that,&nbsp;for&nbsp;purposes&nbsp;of&nbsp;determining&nbsp;any&nbsp;liability&nbsp;under&nbsp;the&nbsp;Securities<br>
Act,&nbsp;each&nbsp;filing&nbsp;of&nbsp;the&nbsp;registrant's&nbsp;&nbsp;annual&nbsp;report&nbsp;pursuant&nbsp;to&nbsp;Section&nbsp;13(a)&nbsp;or<br>
Section&nbsp;&nbsp;15(d)&nbsp;of&nbsp;the&nbsp;Exchange&nbsp;Act&nbsp;(and&nbsp;each&nbsp;filing&nbsp;of&nbsp;the&nbsp;Plan's&nbsp;&nbsp;annual&nbsp;report<br>
pursuant&nbsp;to&nbsp;Section&nbsp;15(d)&nbsp;of&nbsp;the&nbsp;Exchange&nbsp;Act)&nbsp;that&nbsp;is&nbsp;incorporated&nbsp;by&nbsp;reference<br>
in&nbsp;the&nbsp;registration&nbsp;statement&nbsp;shall&nbsp;be&nbsp;deemed&nbsp;to&nbsp;be&nbsp;a&nbsp;new&nbsp;registration&nbsp;statement<br>
relating&nbsp;to&nbsp;the&nbsp;securities&nbsp;offered&nbsp;therein,&nbsp;&nbsp;and&nbsp;the&nbsp;offering&nbsp;of&nbsp;such&nbsp;securities<br>
at&nbsp;that&nbsp;time&nbsp;shall&nbsp;be&nbsp;deemed&nbsp;to&nbsp;be&nbsp;the&nbsp;initial&nbsp;bona&nbsp;fide&nbsp;offering&nbsp;thereof.<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;<EM>Item&nbsp;&nbsp;512(h)&nbsp;&nbsp;of&nbsp;&nbsp;Regulation&nbsp;&nbsp;S-K.</EM>
&nbsp;&nbsp;Insofar&nbsp;&nbsp;as&nbsp;&nbsp;&nbsp;indemnification&nbsp;&nbsp;&nbsp;for<br>
liabilities&nbsp;&nbsp;arising&nbsp;&nbsp;under&nbsp;the&nbsp;&nbsp;Securities&nbsp;&nbsp;Act&nbsp;may&nbsp;be&nbsp;permitted&nbsp;to&nbsp;&nbsp;directors,<br>
officers&nbsp;and&nbsp;&nbsp;controlling&nbsp;&nbsp;persons&nbsp;of&nbsp;the&nbsp;&nbsp;registrant&nbsp;&nbsp;pursuant&nbsp;to&nbsp;the&nbsp;foregoing<br>
provisions,&nbsp;or&nbsp;otherwise,&nbsp;the&nbsp;registrant&nbsp;has&nbsp;been&nbsp;advised&nbsp;that&nbsp;in&nbsp;the&nbsp;opinion&nbsp;of<br>
the&nbsp;Securities&nbsp;and&nbsp;Exchange&nbsp;&nbsp;Commission&nbsp;such&nbsp;&nbsp;indemnification&nbsp;&nbsp;is&nbsp;against&nbsp;public<br>
policy&nbsp;as&nbsp;expressed&nbsp;in&nbsp;the&nbsp;Securities&nbsp;Act&nbsp;and&nbsp;is,&nbsp;therefore,&nbsp;&nbsp;unenforceable.&nbsp;&nbsp;In<br>
the&nbsp;event&nbsp;that&nbsp;a&nbsp;claim&nbsp;for&nbsp;indemnification&nbsp;&nbsp;against&nbsp;such&nbsp;liabilities&nbsp;(other&nbsp;than<br>
the&nbsp;&nbsp;payment&nbsp;by&nbsp;the&nbsp;&nbsp;registrant&nbsp;&nbsp;of&nbsp;&nbsp;expenses&nbsp;&nbsp;incurred&nbsp;&nbsp;or&nbsp;paid&nbsp;by&nbsp;a&nbsp;&nbsp;director,<br>
officer&nbsp;or&nbsp;controlling&nbsp;person&nbsp;of&nbsp;the&nbsp;registrant&nbsp;in&nbsp;the&nbsp;successful&nbsp;defense&nbsp;of&nbsp;any<br>
action,&nbsp;suit&nbsp;or&nbsp;proceeding)&nbsp;is&nbsp;asserted&nbsp;by&nbsp;such&nbsp;director,&nbsp;officer&nbsp;or&nbsp;controlling<br>
person&nbsp;in&nbsp;connection&nbsp;with&nbsp;the&nbsp;securities&nbsp;being&nbsp;registered,&nbsp;&nbsp;the&nbsp;registrant&nbsp;will,<br>
unless&nbsp;in&nbsp;the&nbsp;opinion&nbsp;of&nbsp;its&nbsp;counsel&nbsp;the&nbsp;matter&nbsp;has&nbsp;been&nbsp;settled&nbsp;by&nbsp;&nbsp;controlling<br>
precedent,&nbsp;&nbsp;submit&nbsp;to&nbsp;a&nbsp;court&nbsp;of&nbsp;appropriate&nbsp;&nbsp;jurisdiction&nbsp;&nbsp;the&nbsp;question&nbsp;whether<br>
such&nbsp;&nbsp;indemnification&nbsp;&nbsp;by&nbsp;it&nbsp;is&nbsp;&nbsp;against&nbsp;&nbsp;public&nbsp;&nbsp;policy&nbsp;&nbsp;as&nbsp;&nbsp;expressed&nbsp;&nbsp;in&nbsp;&nbsp;the<br>
Securities&nbsp;Act&nbsp;and&nbsp;will&nbsp;be&nbsp;governed&nbsp;by&nbsp;the&nbsp;final&nbsp;adjudication&nbsp;of&nbsp;such&nbsp;issue.<br>

<br>
<FONT face="Courier New" size=2>Page</font>
<page>
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<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>SIGNATURES</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant&nbsp;to&nbsp;the&nbsp;requirements&nbsp;of&nbsp;the&nbsp;Securities&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;the<br>
registrant&nbsp;certifies&nbsp;that&nbsp;it&nbsp;has&nbsp;reasonable&nbsp;grounds&nbsp;to&nbsp;believe&nbsp;that&nbsp;it&nbsp;meets&nbsp;all<br>
of&nbsp;the&nbsp;requirements&nbsp;for&nbsp;filing&nbsp;on&nbsp;Form&nbsp;S-8&nbsp;and&nbsp;has&nbsp;duly&nbsp;caused&nbsp;this&nbsp;registration<br>
statement&nbsp;to&nbsp;be&nbsp;signed&nbsp;on&nbsp;its&nbsp;behalf&nbsp;by&nbsp;the&nbsp;undersigned,&nbsp;thereunto&nbsp;duly<br>
authorized,&nbsp;in&nbsp;the&nbsp;City&nbsp;of&nbsp;Colorado&nbsp;Springs,&nbsp;State&nbsp;of&nbsp;Colorado,&nbsp;on&nbsp;this&nbsp;third<br>
day&nbsp;of&nbsp;August,&nbsp;2001.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WESTMORELAND&nbsp;COAL&nbsp;COMPANY<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By:&nbsp;----------------------<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ronald&nbsp;H.&nbsp;Beck<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice&nbsp;President&nbsp;of&nbsp;Finance<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and&nbsp;Treasurer<br>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant&nbsp;to&nbsp;the&nbsp;requirements&nbsp;of&nbsp;the&nbsp;Securities&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;the&nbsp;Plan<br>
certifies&nbsp;that&nbsp;it&nbsp;has&nbsp;reasonable&nbsp;grounds&nbsp;to&nbsp;believe&nbsp;that&nbsp;it&nbsp;meets&nbsp;all&nbsp;of&nbsp;the<br>
requirements&nbsp;for&nbsp;filing&nbsp;on&nbsp;Form&nbsp;S-8&nbsp;and&nbsp;has&nbsp;duly&nbsp;caused&nbsp;this&nbsp;registration<br>
statement&nbsp;to&nbsp;be&nbsp;signed&nbsp;on&nbsp;its&nbsp;behalf&nbsp;by&nbsp;the&nbsp;undersigned,&nbsp;thereunto&nbsp;duly<br>
authorized,&nbsp;in&nbsp;the&nbsp;City&nbsp;of&nbsp;Colorado&nbsp;Springs,&nbsp;State&nbsp;of&nbsp;Colorado,&nbsp;on&nbsp;this&nbsp;third<br>
day&nbsp;of&nbsp;August,&nbsp;2001.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Westmoreland&nbsp;Retirement<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Benefits&nbsp;Administrative&nbsp;Committee<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------------------<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ronald&nbsp;H.&nbsp;Beck<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------------------<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paul&nbsp;W.&nbsp;Durham<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------------------<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;W.&nbsp;Michael&nbsp;Lepchitz<br>
<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>POWER&nbsp;OF&nbsp;ATTORNEY&nbsp;AND&nbsp;SIGNATURES</STRONG>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We,&nbsp;the&nbsp;undersigned&nbsp;officers&nbsp;and&nbsp;directors&nbsp;of&nbsp;Westmoreland&nbsp;Coal<br>
Company,&nbsp;hereby&nbsp;severally&nbsp;constitute&nbsp;Ronald&nbsp;H.&nbsp;Beck&nbsp;and&nbsp;Thomas&nbsp;S.&nbsp;Barta,&nbsp;and<br>
each&nbsp;of&nbsp;them&nbsp;singly,&nbsp;our&nbsp;true&nbsp;and&nbsp;lawful&nbsp;attorneys&nbsp;with&nbsp;full&nbsp;power&nbsp;to&nbsp;them,&nbsp;and<br>
each&nbsp;of&nbsp;them&nbsp;singly,&nbsp;to&nbsp;sign&nbsp;for&nbsp;us&nbsp;and&nbsp;in&nbsp;our&nbsp;names&nbsp;in&nbsp;the&nbsp;capacities&nbsp;indicated<br>
below,&nbsp;the&nbsp;registration&nbsp;statement&nbsp;on&nbsp;Form&nbsp;S-8&nbsp;filed&nbsp;herewith&nbsp;and&nbsp;any&nbsp;and&nbsp;all<br>
subsequent&nbsp;amendments&nbsp;to&nbsp;said&nbsp;registration&nbsp;statement,&nbsp;and&nbsp;generally&nbsp;to&nbsp;do&nbsp;all<br>
such&nbsp;things&nbsp;in&nbsp;our&nbsp;names&nbsp;and&nbsp;on&nbsp;our&nbsp;behalf&nbsp;in&nbsp;our&nbsp;capacities&nbsp;as&nbsp;officers&nbsp;and<br>
directors&nbsp;to&nbsp;enable&nbsp;Westmoreland&nbsp;Coal&nbsp;Company&nbsp;to&nbsp;comply&nbsp;with&nbsp;the&nbsp;provisions&nbsp;of<br>
the&nbsp;Securities&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;as&nbsp;amended,&nbsp;and&nbsp;all&nbsp;requirements&nbsp;of&nbsp;the&nbsp;Securities<br>
and&nbsp;Exchange&nbsp;Commission,&nbsp;hereby&nbsp;ratifying&nbsp;and&nbsp;confirming&nbsp;our&nbsp;signatures&nbsp;as&nbsp;they<br>
may&nbsp;be&nbsp;signed&nbsp;by&nbsp;our&nbsp;said&nbsp;attorneys,&nbsp;or&nbsp;any&nbsp;of&nbsp;them,&nbsp;to&nbsp;said&nbsp;registration<br>
statement&nbsp;and&nbsp;any&nbsp;and&nbsp;all&nbsp;amendments&nbsp;thereto.<br>
<br>
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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant&nbsp;to&nbsp;the&nbsp;requirements&nbsp;of&nbsp;the&nbsp;Securities&nbsp;Act&nbsp;of&nbsp;1933,&nbsp;this<br>
registration&nbsp;statement&nbsp;has&nbsp;been&nbsp;signed&nbsp;by&nbsp;the&nbsp;following&nbsp;persons&nbsp;in&nbsp;the<br>
capacities&nbsp;and&nbsp;on&nbsp;the&nbsp;dates&nbsp;indicated.<br>
</font>
<br>
<TABLE cellSpacing=4 cellPadding=4 width=640 border=0>
  <TR>
    <TD align=left width="30%"><FONT face="Courier New" size=2><B>Signature</B></FONT></TD>
    <TD align=left width="35%"><FONT face="Courier New" size=2><B>Title</B></FONT></TD>
    <TD align=center width="35%"><FONT face="Courier New" size=2><B>Date</B></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Christopher K. Seglem</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Chairman of the Board, President and Chief Executive
      Officer (Principal executive officer)</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <tr>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></tr>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Ronald H. Beck</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Vice President of Finance and Treasurer (Principal
      financial officer)</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <tr>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></tr>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Thomas S. Barta</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Controller (Principal accounting officer)</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Michael Armstrong</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Thomas J. Coffey</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
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    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Pemberton Hutchinson</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
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  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Robert E. Killen</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
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    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>William R. Klaus</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
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    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>Thomas W. Ostrander</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
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    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>James W. Sight</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR>
  <TR>
    <TD align=left><FONT face="Courier New" size=2></FONT></TD>
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    <TD align=center><FONT face="Courier New" size=2></FONT></TD></TR>
  <TR>
    <TD align=left valign=top><FONT face="Courier New" size=2>________________________<br>William M. Stern</FONT></TD>
    <TD align=left><FONT face="Courier New" size=2>Director</FONT></TD>
    <TD align=center valign=top><FONT face="Courier New" size=2>August 3, 2001</FONT></TD></TR></TABLE>

<br>
<FONT face="Courier New" size=2>Page</font>
<page>
<br>

<FONT face="Courier New" size=2>
<br>
<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>INDEX&nbsp;TO&nbsp;EXHIBITS</STRONG>
<br>
<br>
<u>Number</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Description</u><br>
<br>
4.1&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restated&nbsp;Certificate&nbsp;of&nbsp;Incorporation&nbsp;of&nbsp;the&nbsp;Registrant.<br>
<br>
4.2&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By-Laws&nbsp;of&nbsp;the&nbsp;Registrant.<br>
<br>
4.3&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rights&nbsp;Agreement,&nbsp;dated&nbsp;as&nbsp;of&nbsp;January&nbsp;28,&nbsp;1993,&nbsp;between&nbsp;<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Westmoreland&nbsp;Coal&nbsp;Company&nbsp;and&nbsp;the&nbsp;First&nbsp;Chicago&nbsp;Trust&nbsp;Company&nbsp;of&nbsp;New&nbsp;York.<br>
<br>
5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opinion&nbsp;of&nbsp;Paul&nbsp;W.&nbsp;Durham.<br>
<br>
23.1(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent&nbsp;of&nbsp;Paul&nbsp;W.&nbsp;Durham.<br>
<br>
23.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent&nbsp;of&nbsp;KPMG&nbsp;LLP.<br>
<br>
23.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent&nbsp;of&nbsp;KPMG&nbsp;LLP.<br>
<br>
24.1(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Power&nbsp;of&nbsp;attorney.<br>
<br>
<br>
(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Previously&nbsp;filed&nbsp;with&nbsp;the&nbsp;Securities&nbsp;and&nbsp;Exchange&nbsp;Commission&nbsp;as&nbsp;an<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibit&nbsp;to&nbsp;the&nbsp;Registrant's&nbsp;Annual&nbsp;Report&nbsp;on&nbsp;Form&nbsp;10-K&nbsp;for&nbsp;the&nbsp;fiscal<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;year&nbsp;ended&nbsp;December&nbsp;31,&nbsp;1994&nbsp;(File&nbsp;No.&nbsp;001-11155)&nbsp;and&nbsp;incorporated<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;herein&nbsp;by&nbsp;reference.<br>
<br>
(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Previously&nbsp;filed&nbsp;with&nbsp;the&nbsp;Securities&nbsp;and&nbsp;Exchange&nbsp;Commission&nbsp;as&nbsp;an<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibit&nbsp;to&nbsp;the&nbsp;Registrant's&nbsp;Current&nbsp;Report&nbsp;on&nbsp;Form&nbsp;8-K&nbsp;dated&nbsp;June&nbsp;21,<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1999&nbsp;(File&nbsp;No.&nbsp;001-11155)&nbsp;and&nbsp;incorporated&nbsp;herein&nbsp;by&nbsp;reference.<br>
<br>
(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Previously&nbsp;filed&nbsp;with&nbsp;the&nbsp;Securities&nbsp;and&nbsp;Exchange&nbsp;Commission&nbsp;as&nbsp;Exhibit<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4&nbsp;to&nbsp;the&nbsp;Registrant's&nbsp;Current&nbsp;Report&nbsp;on&nbsp;Form&nbsp;8-K&nbsp;filed&nbsp;February&nbsp;1,&nbsp;1993<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(File&nbsp;No.&nbsp;001-11155)&nbsp;and&nbsp;incorporated&nbsp;herein&nbsp;by&nbsp;reference.<br>
<br>
(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Included&nbsp;in&nbsp;Exhibit&nbsp;5.1&nbsp;to&nbsp;this&nbsp;Registration&nbsp;Statement.<br>
<br>
(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Included&nbsp;on&nbsp;the&nbsp;signature&nbsp;pages&nbsp;of&nbsp;this&nbsp;Registration&nbsp;Statement.<br>
</font>

<br>
<FONT face="Courier New" size=2>Page</font>
<page>
<br>
<p align=center><FONT face="Courier New" size=2><b>Exhibit 5.1</b></font></p>
<br>
<FONT face="Courier New" size=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;August&nbsp;3,&nbsp;2001<br><br>
VIA&nbsp;ELECTRONIC&nbsp;SUBMISSION<br>
<br>
Securities&nbsp;and&nbsp;Exchange&nbsp;Commission<br>
450&nbsp;Fifth&nbsp;Street,&nbsp;N.W.<br>
Judiciary&nbsp;Plaza<br>
Washington,&nbsp;DC&nbsp;&nbsp;20549<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Westmoreland&nbsp;Coal&nbsp;Company<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration&nbsp;Statement&nbsp;on&nbsp;Form&nbsp;S-8<br>
<br>
Ladies&nbsp;and&nbsp;Gentlemen:<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Submitted&nbsp;herewith&nbsp;for&nbsp;filing&nbsp;on&nbsp;behalf&nbsp;of&nbsp;Westmoreland&nbsp;Coal&nbsp;Company<br>
(the&nbsp;"Company"),&nbsp;is&nbsp;a&nbsp;Registration&nbsp;Statement&nbsp;on&nbsp;Form&nbsp;S-8&nbsp;relating&nbsp;to&nbsp;500,000<br>
shares&nbsp;of&nbsp;the&nbsp;Company's&nbsp;common&nbsp;stock&nbsp;(including&nbsp;the&nbsp;associated&nbsp;preferred&nbsp;stock<br>
purchase&nbsp;rights),&nbsp;$2.50&nbsp;par&nbsp;value&nbsp;per&nbsp;share,&nbsp;and&nbsp;180,000&nbsp;Depository&nbsp;Shares,&nbsp;each<br>
representing&nbsp;one-quarter&nbsp;of&nbsp;a&nbsp;share&nbsp;of&nbsp;Series&nbsp;A&nbsp;Convertible&nbsp;Exchangeable<br>
Preferred&nbsp;Stock,&nbsp;$1.00&nbsp;par&nbsp;value&nbsp;per&nbsp;share,&nbsp;issuable&nbsp;pursuant&nbsp;to&nbsp;the<br>
Westmoreland&nbsp;Coal&nbsp;Company&nbsp;And&nbsp;Subsidiaries&nbsp;Employees'&nbsp;Savings&nbsp;Plan.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This&nbsp;filing&nbsp;is&nbsp;being&nbsp;effected&nbsp;by&nbsp;direct&nbsp;transmission&nbsp;to&nbsp;the<br>
Commission's&nbsp;EDGAR&nbsp;System.&nbsp;The&nbsp;Company&nbsp;has&nbsp;previously&nbsp;wired&nbsp;$3,331&nbsp;to&nbsp;the<br>
Commission's&nbsp;account&nbsp;at&nbsp;the&nbsp;Mellon&nbsp;Bank&nbsp;in&nbsp;Pittsburgh&nbsp;in&nbsp;payment&nbsp;of&nbsp;the<br>
registration&nbsp;fee.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please&nbsp;contact&nbsp;the&nbsp;undersigned&nbsp;at&nbsp;(719)&nbsp;448-5807&nbsp;with&nbsp;any&nbsp;questions&nbsp;or<br>
comments&nbsp;you&nbsp;may&nbsp;have&nbsp;regarding&nbsp;this&nbsp;filing.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Very&nbsp;truly&nbsp;yours,<br>
<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paul&nbsp;W.&nbsp;Durham<br>
<br>
<br>
<br>
Enclosures</font><br>
<br>
<FONT face="Courier New" size=2>Page</font>
<page>
<br>

<p align=center><FONT face="Courier New" size=2><b>Exhibit&nbsp;23.2</b></font></p>
<br>
<p ALIGN=CENTER><FONT face="Courier New" size=2><b>Consent of
Independent Auditors</b></font></p>

<p><FONT face="Courier New" size=2>The Board of Directors<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Westmoreland Coal Company and Subsidiaries:</font></p>

<P><FONT face="Courier New" size=2>We consent to the incorporation by reference in the registration statement on Form S-8<br>
of Westmoreland Coal Company and subsidiaries relating to the registration of<br>
500,000 shares of common stock (including the associated preferred stock<br>
purchase rights) and 180,000 Depository Shares under the Westmoreland Coal<br>
Company and Subsidiaries Employees&#146; Savings Plan of our report dated<br>
February 23, 2001, except as to Notes 2 and 4, which are as of March 23, 2001,<br>
relating to the consolidated balance sheets of Westmoreland Coal Company and<br>
subsidiaries as of December 31, 2000 and 1999, and the related statements of<br>
operations, shareholders&#146; equity and cash flows for each of the years in<br>
the three-year period ended December 31, 2000, which report appears in the<br>
December 31, 2000 Annual Report on Form 10-K of Westmoreland Coal Company and<br>
subsidiaries. </font></P>
<br>
<FONT face="Courier New" size=2>&nbsp;/s/&nbsp;KPMG&nbsp;LLP</font>
<p><FONT face="Courier New" size=2>Denver, Colorado<br>
August 2, 2001</font></p>
<br>
<FONT face="Courier New" size=2>Page</font>
<page>
<br>

<p align=center><FONT face="Courier New" size=2><b>Exhibit 23.3</b></font></p>

<br>
<p ALIGN=CENTER><FONT face="Courier New" size=2><b>Consent of
Independent Auditors</b></font></p>

<p><FONT face="Courier New" size=2>The Westmoreland Retirement Benefits Administrative Committee<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Westmoreland Coal Company and Subsidiaries:</font></p>

<P><FONT face="Courier New" size=2>We consent to the incorporation by reference in the registration statement on Form S-8<br>
of Westmoreland Coal Company and subsidiaries relating to the registration of<br>
500,000 shares of common stock (including the associated preferred stock<br>
purchase rights) and 180,000 Depository Shares under the Westmoreland Coal<br>
Company and Subsidiaries Employees&#146; Savings Plan of our report dated<br>
February 1, 2001, relating to the statements of net assets available for<br>
distribution to participants of the Westmoreland Coal Company and Subsidiaries<br>
Employees&#146; Savings Plan, (previously the Westmoreland Coal Company and<br>
Affiliated Companies Employees&#146; Savings/Retirement Plan), as of August 31,<br>
2000 and 1999, and the related statements of changes in net assets available for<br>
distribution to participants for the years then ended, which report appears in<br>
the August 31, 2000 Annual Report on Form 11-K of the Westmoreland Coal Company<br>
and Subsidiaries Employees&#146; Savings Plan, (previously the Westmoreland Coal<br>
Company and Affiliated Companies Employees&#146; Savings/Retirement Plan). </font></P>
<br>
<FONT face="Courier New" size=2>&nbsp;/s/&nbsp;KPMG&nbsp;LLP</font>
<p><FONT face="Courier New" size=2>Denver, Colorado<br>
August 2, 2001</font></p>

</body>
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{"company-data": {"conformed-name": "WESTMORELAND COAL CO", "cik": "0000106455", "assigned-sic": "1220", "irs-number": "231128670", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-66698", "film-number": "1697344"}, "business-address": {"street1": "2 NORTH CASCADE AVENUE 14TH FLOOR", "city": "COLORADO SPRINGE", "state": "CO", "zip": "80903", "phone": "7194422600"}, "mail-address": {"street1": "2 N CASCADE AVE", "street2": "# 14THFL", "city": "COLORADO SPRINGS", "state": "CO", "zip": "80903-1614"}}
Westmoreland S-8 dated 8/3/01
As filed with the Securities and Exchange
Commission on August 3, 2001
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                                      (I.R.S. Employer
Incorporation or Organization)                                       Identification No.)
14th Floor, 2 North Cascade Avenue
Colorado Springs, Colorado
719-442-2600
80903
(Address of Principal Executive Offices)                               (Zip Code)
Westmoreland Coal Company
And
Subsidiaries
Employees' Savings Plan
(Full Title of the Plan)
Paul W. Durham
Assistant General Counsel
14th Floor, 2 North Cascade Avenue
Colorado Springs, Colorado 80903
(Name and Address of Agent For Service)
719-448-5807
(Telephone Number, Including Area Code, of Agent For Service)
CALCULATION OF REGISTRATION FEE
Proposed Maximum      Proposed Maximum
Title of Securities                              Offering Price Per    Aggregate Offering          Amount of
to be Registered (1)    Amount to be Registered        Share (2)             Price (2)          Registration Fee
Common Stock, $2.50         500,000 shares             $14.945            $7,472,500               $1,868
par value per share
(3)
Depository Shares,          180,000 shares             $32.50             $5,850,000               $1,463
each representing
one-quarter of a
share of Series A
Convertible
Exchangeable
Preferred Stock, par
value $1.00 per share
(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 or sold pursuant to the employee benefit plan described herein.
(2)  Estimated  solely  for the  purpose of  calculating  the  registration  fee
pursuant  to Rules  457(c) and  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
July
27, 2001, and based upon the average of the high and low prices of
the  registrant's  Depository  Shares as  reported  on the  American  Stock
Exchange on July
31, 2001.
(3)  Each  share  of the  registrant's  Common  Stock  offered  hereby  will  be
accompanied by one Preferred Stock Purchase Right.
Page
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.  Plan Information.
The information required by Item 1 is included in documents sent or
given to participants in the plan covered by this registration statement (the
"Plan") pursuant to Rule 428(b)(1) of the Securities Act of 1933, as amended
(the "Securities Act").
Item 2.  Registrant Information and Employee Plan Annual Information.
The written statement required by Item 2 is included in documents sent
or given to participants in the plans covered by this registration statement
pursuant to Rule 428(b)(1) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference.
The registrant and the Plan are subject to the informational and
reporting requirements of Sections 13(a), 14, and 15(d) of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), and in accordance
therewith files reports, proxy statements and other information with the
Securities and Exchange Commission (the "Commission"). The following documents,
which are on file with the Commission, are incorporated in this registration
statement by reference:
(a) The  registrant's  latest  annual  report and the Plan's  latest annual
report filed  pursuant to Section  13(a) or 15(d) of the Exchange Act or, in the
case of the  registrant,  the latest  prospectus  filed  pursuant to Rule 424(b)
under the  Securities  Act that contains  audited  financial  statements for the
registrant's latest fiscal year for which such statements have been filed.
(b) All other  reports  filed  pursuant  to  Section  13(a) or 15(d) of the
Exchange  Act since  the end of the  fiscal  year  covered  by the  registrant's
document referred to in (a) above.
(c)  The  description  of the  securities  contained  in  the  registrant's
registration  statement on Form 8-A and filed under the Exchange Act,  including
any amendment or report filed for the purpose of updating such description.
All documents subsequently filed by the registrant or the Plan pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing
of a post-effective amendment 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 in this registration statement and to
be part hereof from the date of the filing of such documents. Any statement
contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for the purposes of this
registration statement to the extent that a statement contained herein or in any
other subsequently filed document which also is or is deemed to be 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.
Page
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Paul W. Durham is Vice President,  Human Resources - and Assistant  General
Counsel of the registrant.  As of August 1, 2001, Mr. Durham owned 833 shares of
the  registrant's  Common  Stock and had  options to purchase  23,700  shares of
Common Stock, of which 10,800 are exercisable.
Item 6. Indemnification of Directors and Officers.
The registrant's Restated Certificate of Incorporation limits the liability
of directors to the extent permitted by Delaware law. Delaware law provides that
a corporation's certificate of incorporation may contain a provision eliminating
or limiting the personal liability of a director for monetary damages for breach
of their fiduciary duties as directors,  except for liability (i) for any breach
of their duty of loyalty to the corporation or its  stockholders,  (ii) for acts
or omissions  not in good faith or which  involve  intentional  misconduct  or a
knowing  violation of law, (iii) for unlawful  payments of dividends or unlawful
stock  repurchases  or  redemptions  as  provided  in Section 174 of the General
Corporation Law of the State of Delaware, or (iv) for any transaction from which
the director derived an improper personal benefit.
The  registrant's  Bylaws  provide that it shall  indemnify its  directors,
officers, supervisors and managers to the fullest extent permitted by law.
The  registrant  has entered into  agreements  to indemnify  certain of its
directors  and officers in addition to the  indemnification  provided for in its
Bylaws.  These  agreements,  among other things,  indemnify  those directors and
officers for certain expenses including  attorney's fees,  judgments,  fines and
settlement  amounts  incurred  by any such  person in any action or  proceeding,
including any action by or in the right of the  registrant,  arising out of such
person's  services as a director or officer of us, any  subsidiary  of us or any
other  company  or  enterprise  to which the  person  provides  services  at the
registrant's request.
Item 7. Exemption from Registration Claimed.
Not applicable.
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 in order to qualify the
Plan.
Page
Item 9. Undertakings.
1.
Item  512(a) of  Regulation  S-K.
The  undersigned  registrant  hereby
undertakes:
(1) To file,  during  any  period  in which  offers or sales are being
made, a post-effective amendment to this registration statement:
(i) To include any prospectus required by Section 10(a)(3) of the
Securities Act;
(ii) To reflect  in the  prospectus  any facts or events  arising
after the effective  date of the  registration  statement (or the most
recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth
in the registration statement; and
(iii) To include any  material  information  with  respect to the
plan of  distribution  not  previously  disclosed in the  registration
statement  or  any  material   change  to  such   information  in  the
registration statement;
provided,  however,  that  paragraphs (i) and (ii) do not apply if the
information  required to be included in a post-effective  amendment by
those  paragraphs  is  contained  in  periodic  reports  filed with or
furnished to the Commission by the  registrant  pursuant to Section 13
or  Section  15(d)  of the  Exchange  Act  that  are  incorporated  by
reference in the registration statement.
(2) That,  for the  purpose of  determining  any  liability  under the
Securities Act, each such post-effective  amendment shall be deemed to be a
new registration  statement relating to the securities offered therein, and
the  offering  of such  securities  at that time  shall be deemed to be the
initial bona fide offering thereof.
(3) To remove from registration by means of a post-effective amendment
any  of  the  securities  being  registered  which  remain  unsold  at  the
termination of the offering.
2.
Item  512(b) of  Regulation  S-K.
The  undersigned  registrant  hereby
undertakes  that, for purposes of determining any liability under the Securities
Act, each filing of the registrant's  annual report pursuant to Section 13(a) or
Section  15(d) of the Exchange Act (and each filing of the Plan's  annual report
pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
in the registration statement shall be deemed to be a new registration statement
relating to the securities offered therein,  and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.
3.
Item  512(h)  of  Regulation  S-K.
Insofar  as   indemnification   for
liabilities  arising  under the  Securities  Act may be permitted to  directors,
officers and  controlling  persons of the  registrant  pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in the opinion of
the Securities and Exchange  Commission such  indemnification  is against public
policy as expressed in the Securities Act and is, therefore,  unenforceable.  In
the event that a claim for indemnification  against such liabilities (other than
the  payment by the  registrant  of  expenses  incurred  or paid by a  director,
officer or controlling person of the registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered,  the registrant will,
unless in the opinion of its counsel the matter has been settled by  controlling
precedent,  submit to a court of appropriate  jurisdiction  the question whether
such  indemnification  by it is  against  public  policy  as  expressed  in  the
Securities Act and will be governed by the final adjudication of such issue.
Page
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 the City of Colorado Springs, State of Colorado, on this third
day of August, 2001.
WESTMORELAND COAL COMPANY
By: ----------------------
Ronald H. Beck
Vice President of Finance
and Treasurer
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 the City of Colorado Springs, State of Colorado, on this third
day of August, 2001.
Westmoreland Retirement
Benefits Administrative Committee
----------------------
Ronald H. Beck
----------------------
Paul W. Durham
----------------------
W. Michael Lepchitz
POWER OF ATTORNEY AND SIGNATURES
We, the undersigned officers and directors of Westmoreland Coal
Company, hereby severally constitute Ronald H. Beck and Thomas S. Barta, 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.
Page
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
________________________
Christopher K. Seglem
Chairman of the Board, President and Chief Executive
      Officer (Principal executive officer)
August 3, 2001
________________________
Ronald H. Beck
Vice President of Finance and Treasurer (Principal
      financial officer)
August 3, 2001
________________________
Thomas S. Barta
Controller (Principal accounting officer)
August 3, 2001
________________________
Michael Armstrong
Director
August 3, 2001
________________________
Thomas J. Coffey
Director
August 3, 2001
________________________
Pemberton Hutchinson
Director
August 3, 2001
________________________
Robert E. Killen
Director
August 3, 2001
________________________
William R. Klaus
Director
August 3, 2001
________________________
Thomas W. Ostrander
Director
August 3, 2001
________________________
James W. Sight
Director
August 3, 2001
________________________
William M. Stern
Director
August 3, 2001
Page
INDEX TO EXHIBITS
Number
Description
4.1 (1)     Restated Certificate of Incorporation of the Registrant.
4.2 (2)     By-Laws of the Registrant.
4.3 (3)     Rights Agreement, dated as of January 28, 1993, between
Westmoreland Coal Company and the First Chicago Trust Company of New York.
5.1         Opinion of Paul W. Durham.
23.1(4)     Consent of Paul W. Durham.
23.2        Consent of KPMG LLP.
23.3        Consent of KPMG LLP.
24.1(5)     Power of attorney.
(1)      Previously filed with the Securities and Exchange Commission as an
Exhibit to the Registrant's Annual Report on Form 10-K for the fiscal
year ended December 31, 1994 (File No. 001-11155) and incorporated
herein by reference.
(2)      Previously filed with the Securities and Exchange Commission as an
Exhibit to the Registrant's Current Report on Form 8-K dated June 21,
1999 (File No. 001-11155) and incorporated herein by reference.
(3)      Previously filed with the Securities and Exchange Commission as Exhibit
4 to the Registrant's Current Report on Form 8-K filed February 1, 1993
(File No. 001-11155) and incorporated herein by reference.
(4)      Included in Exhibit 5.1 to this Registration Statement.
(5)      Included on the signature pages of this Registration Statement.
Page
Exhibit 5.1
August 3, 2001
VIA ELECTRONIC SUBMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC  20549
Re:      Westmoreland Coal Company
Registration Statement on Form S-8
Ladies and Gentlemen:
Submitted herewith for filing on behalf of Westmoreland Coal Company
(the "Company"), is a Registration Statement on Form S-8 relating to 500,000
shares of the Company's common stock (including the associated preferred stock
purchase rights), $2.50 par value per share, and 180,000 Depository Shares, each
representing one-quarter of a share of Series A Convertible Exchangeable
Preferred Stock, $1.00 par value per share, issuable pursuant to the
Westmoreland Coal Company And Subsidiaries Employees' Savings Plan.
This filing is being effected by direct transmission to the
Commission's EDGAR System. The Company has previously wired $3,331 to the
Commission's account at the Mellon Bank in Pittsburgh in payment of the
registration fee.
Please contact the undersigned at (719) 448-5807 with any questions or
comments you may have regarding this filing.
Very truly yours,
Paul W. Durham
Enclosures
Page
Exhibit 23.2
Consent of
Independent Auditors
The Board of Directors
Westmoreland Coal Company and Subsidiaries:
We consent to the incorporation by reference in the registration statement on Form S-8
of Westmoreland Coal Company and subsidiaries relating to the registration of
500,000 shares of common stock (including the associated preferred stock
purchase rights) and 180,000 Depository Shares under the Westmoreland Coal
Company and Subsidiaries Employees' Savings Plan of our report dated
February 23, 2001, except as to Notes 2 and 4, which are as of March 23, 2001,
relating to the consolidated balance sheets of Westmoreland Coal Company and
subsidiaries as of December 31, 2000 and 1999, and the related statements of
operations, shareholders' equity and cash flows for each of the years in
the three-year period ended December 31, 2000, which report appears in the
December 31, 2000 Annual Report on Form 10-K of Westmoreland Coal Company and
subsidiaries.
/s/ KPMG LLP
Denver, Colorado
August 2, 2001
Page
Exhibit 23.3
Consent of
Independent Auditors
The Westmoreland Retirement Benefits Administrative Committee
Westmoreland Coal Company and Subsidiaries:
We consent to the incorporation by reference in the registration statement on Form S-8
of Westmoreland Coal Company and subsidiaries relating to the registration of
500,000 shares of common stock (including the associated preferred stock
purchase rights) and 180,000 Depository Shares under the Westmoreland Coal
Company and Subsidiaries Employees' Savings Plan of our report dated
February 1, 2001, relating to the statements of net assets available for
distribution to participants of the Westmoreland Coal Company and Subsidiaries
Employees' Savings Plan, (previously the Westmoreland Coal Company and
Affiliated Companies Employees' Savings/Retirement Plan), as of August 31,
2000 and 1999, and the related statements of changes in net assets available for
distribution to participants for the years then ended, which report appears in
the August 31, 2000 Annual Report on Form 11-K of the Westmoreland Coal Company
and Subsidiaries Employees' Savings Plan, (previously the Westmoreland Coal
Company and Affiliated Companies Employees' Savings/Retirement Plan).
/s/ KPMG LLP
Denver, Colorado
August 2, 2001