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New Elk Coal Company, LLC <br />122 West First Street Trinidad, CO 81082 <br />Telephone: (719) 845-0090 Fax: (719) 845-0077 Cell: (719) 859-0111 <br />ronthompson@newelkcoal.com <br />March 23, 2011 <br />District Manager <br />Coal Mine Safety and Health - District 9 <br />Mine Safety and Health Administration <br />P.O. Box 25367 <br />Denver, CO 80225-0367 <br />Re: New Elk Preparation Plant ID No.: 05-04461 <br />Annual Impoundment Report <br />Impoundment ID NO.: 1211-CO-09-04461-04 <br />Enclosed is the stamped original annual certification for the above referenced impoundment for <br />reporting year 2010. <br />Si cerely, <br />0^ <br />Ron Thompson <br />Mine Manager