Whistleblower Policy 

PROCEDURES FOR SUBMISSION OF CONCERNS OR COMPLAINTS REGARDING ACCOUNTING OR AUDITING MATTERS

Any employee of Alpha Natural Resources, Inc. (the “Company”) or any other person may submit a good faith concern or complaint regarding accounting, financial reporting, internal accounting controls or auditing matters to the Company without fear of dismissal or retaliation of any kind. Anyone who believes he or she has been retaliated against for submitting a good faith concern or complaint through this procedure may notify the Company of such allegation through this procedure as well. The Company is committed to achieving compliance with all applicable securities laws and regulations, accounting standards, accounting controls and audit practices. The Company’s Audit Committee will oversee treatment of employees’ or other person's concerns or complaints in these areas.

In order to facilitate the reporting of concerns or complaints, the Company’s Audit Committee has established the following procedures for: (1) the receipt, retention and treatment of concerns or complaints regarding accounting, financial reporting, internal accounting controls, and auditing matters (collectively, “Accounting Matters”); and (2) the confidential, anonymous submission by employees of concerns or complaints regarding Accounting Matters.