Hunter Ridge Holdings, Inc., et al. – ‘S-4/A’ on 2/10/98 – EX-16

As of:  Tuesday, 2/10/98   ·   Accession #:  950123-98-1201   ·   File #s:  333-39643, -01, -02, -03, -04, -05, -06, -07, -08, -09, -10, -11, -12, -13, -14, -15, -16, -17

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Pre-Effective Amendment to Registration of Securities Issued in a Business-Combination Transaction   —   Form S-4
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-4/A       Amendment #2 to Form S-4 Anker Coal Group, Inc.      186    946K 
 2: EX-3.1      Certificate of Incorporation of the Company            3     28K 
 9: EX-3.10     Bylaws of Anker Energy Corp.                          17     46K 
10: EX-3.11     Articles of Incorporation of Bronco Mining Co.         5     29K 
11: EX-3.12     Bylaws of Bronoco Mining Company, Inc.                19     49K 
12: EX-3.13     Article of Incorporation of Anker Power Services       5     33K 
13: EX-3.14     Bylaws of Anker Power Services, Inc.                   9     48K 
14: EX-3.15.1   Articles of Incorp. of Anker West Virginia Mining      6     35K 
15: EX-3.15.2   Articles of Merger of Anker West Virginia Mining       4     30K 
16: EX-3.15.3   Articles of Merger of Anker West Virginia Mining       4     30K 
17: EX-3.15.4   Articles of Merger of Anker West Virginia              4     31K 
18: EX-3.15.5   Articles of Merger of Anker West Virginia Mining       4     31K 
19: EX-3.16     Bylaws of Anker West Virginia Mining Co., Inc.        18     53K 
20: EX-3.17     Articles of Incorporation of Juliana Mining            5     28K 
21: EX-3.18     Bylaws of Juliana Mining Co., Inc.                    18     49K 
22: EX-3.19.1   Article of Incorporation of King Knob Coal Co.         8     33K 
23: EX-3.19.2   Articles of Merger of Brook Coal Co.                   4     27K 
24: EX-3.19.3   Articles of Merger of King Aviation, Inc.              3     26K 
25: EX-3.19.4   Articles of Merger of Peaser Branch Coal Co.           4     27K 
26: EX-3.19.5   Articles of Merger of Sparta Mining Co.                4     27K 
 3: EX-3.2      Bylaws of the Company                                 14     60K 
27: EX-3.20     Bylaws of King Knob Coal Co., Inc.                    19     49K 
28: EX-3.21     Certificate of Incorporation of Vantrans, Inc.         3     25K 
29: EX-3.22     Bylaws of Vantrans, Inc.                              18     46K 
30: EX-3.23     Articles of Incorporation of Melrose Coal Co., Inc     3     28K 
31: EX-3.24     Bylaws of Melrose Coal Company, Inc.                   8     48K 
32: EX-3.25.1   Certificate of Incorporation of Marine Coal Sales      4     27K 
33: EX-3.25.2   Certificate of Merger of Leflore Energy Corp           2     27K 
34: EX-3.26     Bylaws of Marine Coal Sales Company                   18     47K 
35: EX-3.27     Articles of Incorporation of Hawthorne Coal Co.        5     33K 
36: EX-3.28     Bylaws of Hawthorn Coal Company, Inc.                  8     48K 
37: EX-3.29     Certificate of Incorporation of Upshur Property        2     25K 
38: EX-3.30     Bylaws of Upshur Property, Inc.                       17     52K 
39: EX-3.31     Article of Incorporation of Heather Glen Resources     3     28K 
40: EX-3.32     Bylaws of Heather Glen Resources, Inc.                 8     48K 
41: EX-3.33     Articles of Incorp. of New Allegheny Land Holding      7     37K 
42: EX-3.34     Bylaws of New Allegheny Land Holding Co., Inc.        11     49K 
43: EX-3.35.1   Articles of Incorporation of Patriot Mining            3     27K 
44: EX-3.35.2   Articles of Merger of Ajax Mining Company              5     34K 
45: EX-3.35.3   Articles of Merger of Sandy Creek Land Company         4     27K 
46: EX-3.36     Bylaws of Patriot Mining Company, Inc.                19     49K 
47: EX-3.37     Articles of Incorporation of Vindex Energy Corp.       3     28K 
48: EX-3.38     Bylaws of Vindex Energy Corporation                    8     48K 
49: EX-3.39     Article of Incorporation of Anker Virginia Mining      2     24K 
50: EX-3.40     Bylaws of Anker Virginia Mining Company, Inc.         15     50K 
 4: EX-3.7      Certificate of Incoporation of Anker Group, Inc.      18     61K 
 5: EX-3.8      Bylaws of Anker Group, Inc.                           18     53K 
 6: EX-3.9.1    Certificate of Incorporation of Anker Energy Corp.     6     30K 
 7: EX-3.9.2    Certificate of Ownership and Merger                    5     27K 
 8: EX-3.9.3    Certificate of Merger                                  5     33K 
57: EX-10.10.1  Operating Agreement of Oak Mountain Energy, L.L.C.    36    196K 
58: EX-10.10.2  Amendment No. 1 to Operating Agreement                40    196K 
59: EX-10.11.1  Operating Agreement of Sherlby Energy Group           35    182K 
60: EX-10.11.2  Amendment No. 1 to Operating Agreement                 4     32K 
61: EX-10.12    Registration Rights Agreement                         17     77K 
62: EX-10.13    Stock Purchase Warrant                                 9     39K 
51: EX-10.4     Employment Agreement Re Bruce Sparks                  20     57K 
52: EX-10.5     Employment Agreement Re John J. Faltis                21     58K 
53: EX-10.6     Anker Coal Group, Inc. Omnibus Stock Incentive        10     51K 
54: EX-10.7     Form of Restricted Stock Award Agreement               7     40K 
55: EX-10.8     Form of Stock Option Grant Agreement                   8     44K 
56: EX-10.9     Asset Purchase Agreement                              69    248K 
63: EX-12       Computation of Ration of Earnings to Fixed Charges     2±    26K 
64: EX-16       Letter Regarding Change in Certifying Accountant       1     22K 
65: EX-23.2     Consent of Coopers & Lybrand LLP                       1     22K 
66: EX-23.3     Consent of Ernst & Young LLP                           1     22K 
67: EX-27       Financial Data Schedule                                1     25K 

EX-16   —   Letter Regarding Change in Certifying Accountant

EX-16
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                                                                      EXHIBIT 16

[LETTERHEAD OF ERNST & YOUNG LLP] 

February 10, 1998                                                               

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, D.C. 20549                                                          

In connection with the filing of Amendment No. 2 to Anker Coal Group, Inc.'s    
(the "Company") Registration Statement on Form S-4 relating to the offer to     
exchange up to $125,000,000 of its 9-3/4% Series B Senior Notes due 2007 (the   
"Filing"), we have read and are in agreement with the language contained in the 
"Experts" section of the Filing. We have no basis to agree or disagree with     
other statements of the Company contained in the Filing.                        

Very truly yours,                                                               

/s/ Ernst & Young LLP                                                           

ERNST & YOUNG LLP                                                               

Dates Referenced Herein

This ‘S-4/A’ Filing		Date		Other Filings
		2/11/98		None on these Dates
Filed on:		2/10/98
				List all Filings