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Carter <br />VIA EMAIL AND U.S. MAIL <br />September 10, 2010 <br />State of Colorado <br />Mined Land Reclamation Board <br />1313 Sherman Street, Room 215 <br />Denver, CO 89203 <br />Attention: Sitira Pope, Secretary to the Board <br />Re: Mined Land Reclamation Board's Findhigs of Fact, Conclusion of Law, and Order <br />dated August 11, 2010 to Cotter Corporation, File No. M-1977-300, MV-2010-013 <br />(the "MLRB Order") <br />Dear Ms. Pope: <br />With respect to the penalty pursuant to the above referenced MI.RB Order. Cotter <br />Corporation (N.S.L.) ("Cotter") reserves all of its rights to administrative and judicial <br />review as provided under Colorado law, and Cotter has exercised and will continue to <br />exercise: such rights, as necessary. Accordingly, Cotter respectfully declines to remit the <br />penalty under the MLRB Order. <br />Any questions or concerns should be directed to our attorneys. Holme Roberts & Owen <br />LLP at 1700 Lincoln St., Suite 4100, Denver. Colorado 80230, Attention: Charlotte <br />Ncitzel,. Esq., or at 303-866-0487. <br />Very truly yours, <br />John S. Hainrick <br />Vice President, Mill Operations <br />cc: Jillian Allison, Esq. <br />David Bird <br />Peter Hack, Esq. <br />Cheryl Linden, Esq. <br />Charlotte Neitzcl, Esq. <br />Robert Tuchman, Esq. <br />Anthony Waldron <br />EXHIBIT 3 <br />Cotter Corporation Telephone (719) 275-7413 <br />Caron City Mill, P.O. Box 1750, Canon City, CO 81215-1750 USA Fax (719) 275-1659