U.S. Department of Labor
Employment Standards Administration
Office of Labor-Management Standards
Pittsburgh District Office
1000 Liberty Avenue
Room 1411
Pittsburgh, PA 15222
(412)395-6925 Fax: (412)395-5409

December 19, 2008

Mr. Robert Frazier, Financial Secretary
Mine Workers, United, AFL-CIO
Local 1971
P.O. Box 423
Man, WV 25635
LM File Number 505-009
Case Number:

Dear Mr. Frazier:

This office has recently completed an audit of Mine Workers Local 1971 under the Compliance Audit Program (CAP) to determine your organization's compliance with the provisions of the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA). As discussed during the exit interview with you on December 11,2008, the following problem was disclosed during the CAP. The matter listed below is not an exhaustive list of all possible problem areas since the audit conducted was limited in scope.

Reporting Violation

The audit disclosed a violation of LMRDA Section 201(b), which requires labor organizations to file annual financial reports accurately disclosing their financial
condition and operations. The Labor Organization Annual Report Form LM-3 filed by Local 1971 for fiscal year ending December 31,2007, was deficient. The union reported payments to Millard Ellis, C.P.A. and Rheda Shrewsberry in Item 48 (Office and Administrative Expense) instead of in Item 49 (Professional Fees).
I am not requiring that Local 1971 file an amended LM report for 2007 to correct the deficient item, but Local 1971 has agreed to properly report the deficient item on all future reports it files with OLMS.

I want to extend my personal appreciation to Mine Workers Local 1971 for the cooperation and courtesy extended during this compliance audit. I strongly
recommend that you make sure this letter and the compliance assistance materials provided to you are passed on to future officers. If we can provide any additional
assistance, please do not hesitate to call.