<SEC-DOCUMENT>0001193125-17-224073.txt : 20170814
<SEC-HEADER>0001193125-17-224073.hdr.sgml : 20170814
<ACCEPTANCE-DATETIME>20170707134502
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ACCESSION NUMBER:		0001193125-17-224073
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170707

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PEABODY ENERGY CORP
		CENTRAL INDEX KEY:			0001064728
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE SURFACE MINING [1221]
		IRS NUMBER:				134004153
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		701 MARKET ST
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63101-1826
		BUSINESS PHONE:		3143423400

	MAIL ADDRESS:	
		STREET 1:		701 MARKET ST
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63101-1826

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	P&L COAL HOLDINGS CORP
		DATE OF NAME CHANGE:	19980623
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>[PEABODY ENERGY CORPORATION LETTERHEAD] </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">July&nbsp;7, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>VIA EDGAR
</U></I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;John Reynolds </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Assistant Director </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Beverages, Apparel and Mining </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"><B>Re:</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>Peabody Energy Corporation</B></TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>Amended Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT></B></TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>Response dated June&nbsp;20, 2017</B></TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-217242</FONT></B></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Reynolds: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Peabody Energy Corporation (&#147;<I>Peabody Energy</I>&#148; or the &#147;<I>Company</I>&#148;) is submitting this letter in response to the
comments of the staff (the &#147;<I>Staff</I>&#148;) of the Division of Corporation Finance of the Securities and Exchange Commission contained in the Staff&#146;s letter (the &#147;<I>Peabody Comment Letter</I>&#148;) dated June&nbsp;29, 2017,
relating to the Company&#146;s Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> initially filed on April&nbsp;11, 2017 (the &#147;<I>Registration Statement</I>&#148;), as amended on May&nbsp;26, 2017, and the proposed
amendments to the Company&#146;s Annual Report on Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2016 (the &#147;<I>Form <FONT STYLE="white-space:nowrap">10-K</FONT></I>&#148;), as included with and
described in the Company&#146;s May&nbsp;26, 2017 response to the Staff&#146;s May&nbsp;8, 2017 comment letter and the Company&#146;s June&nbsp;20, 2017 response to the Staff&#146;s June&nbsp;12, 2017 comment letter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company will file Amendment No.&nbsp;1 to the Form <FONT STYLE="white-space:nowrap">10-K</FONT> (the &#147;<I>Form <FONT
STYLE="white-space:nowrap">10-K</FONT> Amendment</I>&#148;) reflecting responses to the Staff&#146;s comments prior to requesting acceleration of the effectiveness of the Registration Statement. The Company will also file Amendment No.&nbsp;2 to the
Registration Statement (the &#147;<I>Form <FONT STYLE="white-space:nowrap">S-1</FONT> Amendment No.</I><I></I><I>&nbsp;2</I>&#148;), which will incorporate by reference the Form <FONT STYLE="white-space:nowrap">10-K</FONT> Amendment and also include
other changes that are intended to update, clarify, and render more complete the information contained therein, prior to requesting acceleration of the effectiveness of the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The headings and numbered paragraphs of this letter correspond to the headings and paragraph numbers contained in the Peabody Comment Letter
and, to facilitate your review, the Company has reproduced the text of the Staff&#146;s comments in italics below. Unless otherwise noted, references to page numbers and section headings in the Company&#146;s responses below refer to page numbers
and sections headings in the applicable amended filing. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;7, 2017 </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">S-1</FONT> </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibit 23.1 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"><I>Please file an updated consent from your independent registered public accounting firm.</I> </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and will file an updated consent from its independent registered public accounting firm with
the Form <FONT STYLE="white-space:nowrap">S-1</FONT> Amendment No.&nbsp;2. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">10-K</FONT> filed March&nbsp;22, 2017
</U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"><I>We note your response to comment 2 stating all your coal reserves are economically recoverable and your proposed disclosure of the evaluation process used estimate prices and costs for your mining operations. Please
supplementally provide us the information and analysis you used to evaluate and conclude your Australian metallurgical mining operations contain economically recoverable reserves.</I> </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment. The supplemental information requested is being provided to the Staff under separate cover,
on a confidential, supplemental basis pursuant to Rule <FONT STYLE="white-space:nowrap">12b-4</FONT> promulgated under the Securities Exchange Act of 1934, as amended, and Rule 418(b) promulgated under the Securities Act of 1933, as amended. In
accordance with Rule <FONT STYLE="white-space:nowrap">12b-4</FONT> and Rule 418(b), the Company requests that such material be returned promptly following completion of the Staff&#146;s review. The Company is also requesting confidential treatment
of such material, in accordance with the Freedom of Information Act and Rule 83 of the Commission&#146;s Rules on Information and Requests (17 C.F.R. &#167; 200.83). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&nbsp;&nbsp;*&nbsp;&nbsp;*&nbsp;&nbsp;*&nbsp;&nbsp;* </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please call me at (314) <FONT STYLE="white-space:nowrap">342-3400</FONT> should you wish to discuss the matters addressed above or other
issues relating to the Registration Statement or the Form <FONT STYLE="white-space:nowrap">10-K.</FONT> Thank you for your attention to this matter. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Very truly yours,</P></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Amy B. Schwetz</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Amy B. Schwetz</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Executive Vice President and Chief Financial Officer</P></TD></TR>
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<TD VALIGN="top"><I>Peabody Energy Corporation</I></TD></TR>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;7, 2017 </P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">A. Verona Dorch </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Peabody Energy Corporation </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Edward B. Winslow </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Jones Day
</I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Bradley C. Brasser </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Jones Day </I></P>
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