Attached files
| file | filename |
|---|---|
| S-1/A - FORM S-1/A - WESTMORELAND COAL Co | d83988a1sv1za.htm |
| EX-5.1 - EX-5.1 - WESTMORELAND COAL Co | d83988a1exv5w1.htm |
| EX-23.2 - EX-23.2 - WESTMORELAND COAL Co | d83988a1exv23w2.htm |
Exhibit 23.3
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Westmoreland Coal Company:
We consent
to the incorporation by reference in the registration statement on
Form S-1/A (No. 333-175254) of Westmoreland Coal Company of our report dated March 13, 2009, with respect to the
consolidated statements of operations, shareholders’ deficit and comprehensive loss, and cash flows
of Westmoreland Coal Company for the year ended December 31, 2008, which report appears in the
December 31, 2010 Annual Report on Form 10-K of Westmoreland Coal Company, and to the reference to
our firm under the heading “Experts” in the prospectus.
Our report on the consolidated financial statements dated March 13, 2009, contains an explanatory
paragraph that states that the Company had suffered recurring losses from operations, had a working
capital deficit, and had a net capital deficiency, which raised substantial doubt about its ability
to continue as a going concern. The 2008 consolidated financial statements and financial statement
schedule do not include any adjustments that might result from the outcome of that uncertainty.
/s/ KPMG LLP
|
Denver, Colorado
August 5, 2011
August 5, 2011