Ashland Coal Inc – ‘10-K405’ for 12/31/96 – EX-21

As of:  Friday, 3/7/97   ·   For:  12/31/96   ·   Accession #:  950128-97-615   ·   File #:  1-09993

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Annual Report — [x] Reg. S-K Item 405   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K405     Ashland 10-K405                                       60    354K 
 2: EX-10.14    Ashland 10-K405                                        9     40K 
 3: EX-10.17    Ashland 10-K405                                        7     30K 
 4: EX-10.31    Ashland 10-K405                                       17     63K 
 5: EX-11       Ashland Coal 10-K405                                   1      8K 
 6: EX-21       Ashland Coal 10-K405                                   1      9K 
 7: EX-23.1     Ashland Coal 10-K405                                   1      7K 
 8: EX-23.2     Ashland Coal 10-K405                                   1      9K 
 9: EX-24       Ashland Coal 10-K405                                   2±    11K 
10: EX-27       Ashland Coal 10-K405                                   1      8K 

EX-21   —   Ashland Coal 10-K405

EX-21
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                                                                      EXHIBIT 21

SUBSIDIARIES OF ASHLAND COAL, INC.

     The following is a complete list of the subsidiaries of Ashland Coal, Inc.,
a Delaware corporation:                                                         

                                                        [Enlarge/Download Table]

                                                                                JURISDICTION OF
                                     NAME                                        INCORPORATION 
------------------------------------------------------------------------------- ---------------
                                                                                               
Allegheny Land Company(1)......................................................  Delaware      
Ashland Coal International, Ltd................................................  Barbados      
Ashland Coal Sales (Ohio), Inc.................................................  Delaware      
Ashland Terminal, Inc..........................................................  Delaware      
Coal-Mac, Inc.(2)..............................................................  Kentucky      
Mingo Logan Coal Company.......................................................  Delaware      
Mountain Gem Land, Inc.........................................................  West Virginia 
Mountain Mining, Inc.(3).......................................................  Delaware      
Mountaineer Land Company(4)....................................................  Delaware      
P. C. Holding, Inc.(5).........................................................  Delaware      
Tri-State Terminals, Inc.......................................................  Delaware      

------------------------------                                                  

(1) On April 30, 1996, Allegheny Land Company No. 2, formerly a subsidiary of   
Ashland Coal, Inc., was merged into Allegheny Land Company.             

(2) Coal-Mac, Inc. has one subsidiary, which is Bebe Coal Corporation, a        
  Kentucky corporation. On December 31, 1996, Saarcar Coal, Inc., formerly a
subsidiary of Ashland Coal, Inc., was merged into Coal-Mac, Inc.        

(3) Mountain Mining, Inc. has two subsidiaries. Julian Tipple, Inc. is          
incorporated in Delaware; and Hobet Mining, Inc. is incorporated in West
 Virginia. On February 29, 1996, Sharples Coal Corporation and Old Hickory
 Coal Company were merged into their parent, Dal-Tex Coal Corporation, and
Dal-Tex Coal Corporation was merged into its parent, Hobet Mining, Inc. 
Former Mountain Mining, Inc. subsidiaries Drennen Tipple Corporation and
 Filbeth Enterprises, Inc. were merged into Hobet Mining, Inc. on February
29, 1996.                                                               

(4) On December 31, 1996, Mountaineer Land Company No. 2, formerly a subsidiary 
of Ashland Coal, Inc., was merged into Mountaineer Land Company.        

(5) On June 30, 1996, A.B.&H. Processing, Inc., formerly a subsidiary of Ashland
Coal, Inc., was merged into P.C. Holding, Inc.                          

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K405’ Filing		Date		Other Filings
Filed on:		3/7/97
For Period End:		12/31/96		11-K,  5
		6/30/96		10-Q
		4/30/96
		2/29/96
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