Item 8.01 Other Events

On October 26, 2012, Walter Energy, Inc. (the "Company") issued a press release announcing that it is anticipating a third quarter write off of goodwill, and preliminary indications are that all or substantially all of the Company's $1.1 billion of goodwill could be impaired and a corresponding non-cash charge recognized in third quarter financial statements. A copy of the press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.

The Company will separately report if any future determination is made that a material charge is required to be taken.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

99.1 Press Release, dated October 26, 2012

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