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Is/ ~Villiun M. Srem ~ `~'-Director
<br />March 27.20113 : •:,y....-F
<br />tiUilliam IvI. Stern
<br />Is! Donald A. Tortorice Director - Mazch 27' X003 3
<br />Donald A. Tortorice ~;-.U ~--~~?~;,. ,.Yx
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<br />CERTIFICATION
<br />I, Christopher K Seglem, certify that:
<br />1. I have reviewed tlns annual report on Form 10-K of Westmoreland Coal Company; - -
<br />2. Based on my knowledge, this annual report does•nofiJeontain any untrue statement of a material fact - .
<br />or omit to state a material fact necessary to make the statements made, in light of the circumstances
<br />under which such statements were made; not misleading with respect to the period covered by this -
<br />annual report; '-- -- - ., ..
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<br />3. Based on my knowledge, the financial statements, and other financial information included is this
<br />annual report, fairly present in all material respects the financial condition, results of operations : _ -:, - -:_.
<br />and cash flows of the registrant as of, and for, the periods presented in this annual report;
<br />4. The registrant's other certifying officers and I are responsible for establishing and maintaining :-
<br />disclosure controls and procedures (as ~efiag~,inF~r~ange Act Rules 13a-14 and 15d-14) for the
<br />registrant and wzlhave: - - - ~- . ~ -~` z-- --:~ -
<br />a. designed such (disclosure controls and procedures) to e I that material information relating
<br />to the registradt, including its consolidated subsi cries, ~ made known to us by others within
<br />those entities, particularly during the period in which this annual report is being prepared;
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<br />'C, Ui1.l if 1111 N'1 IC{hf11 G069'11Pt'l: 111/1111 iur~ ~~,,.
<br />b. evaluated the effectiveness of t~le registrants discgosure controls and procedures as of a date
<br />_r. ~
<br />within 90 days prior to the filing .date o ; ` ~rnual , ort (the "Evaluation Date"); and
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<br />c. presented in this annual report our conclusions about the effectiveness of the disclosure
<br />controls and procedures based on our evaluation as, of the Evaluation Date;
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<br />5. The registrant's other certifying officers and I h~Ye disclosed, based on our most recent evaluation,
<br />to the registrant's auditors and the audit co ••mitiittee.of registrant's boazd of directors (or persons
<br />performing the equivalent function): ~ -~. -y'~*°~~'+=•v " '
<br />s ;{ ~,d ).are rcr;Po.
<br />a. all significant deficiencies in the desiga_or~pperahon of internal controls which could
<br />adversely affect the registrant's ability recor process, ~,,:;,,r,a>7~e and report financial data
<br />and have id~ni~ified for the registrant's and`to>YSI a>iy material weaknesses in internal controls;
<br />and ;~.~;.;L;. ,.
<br />b. any fiaud, whether or not material, that involves management or other employees who have a
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<br />http://www.sec.gov/Archives/edgar/data/1064_55/00001_0645503~00-0050/wcc_1Ok02.htm 11/7/2006
<br />. I~Ct-:,rn., .cur rYtq ISSCLR`.S i1 x1I1~t1~•• l•1i•,
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