Mr. Gary A. Kohn has been Chief Financial Officer of Westmoreland Coal Company since March 6, 2017 and its Treasurer since November 15, 2016 until October 24, 2017. Mr. Kohn served as an Interim Chief Financial Officer of Westmoreland Coal Company since November 15, 2016 until March 6, 2017. Mr. Kohn served as an Interim Chief Financial Officer, Interim Treasurer and Vice President of Investor Relations of Westmoreland Resources Gp, Llc at Westmoreland Resource Partners, LP since November 21, 2016 until November 22, 2016. Mr. Kohn served as Vice President of Investor Relations at Westmoreland Coal Co. from April 11, 2016 to November 2016. Mr. Kohn has more than 20 years' experience in Investor Relations, Financial Analysis and Business Management. He has extensive experience in accounting and investor relations, served senior and critical positions for multiple Fortune 500 companies. He has extensive skills in financial and general management, crisis communication and market analysis. He served as Vice President of Investor Relations at Intrepid Potash, Inc. since January 2013 until April 9, 2016 and served as its Treasurer until April 9, 2016. Mr. Kohn served as Treasurer of Rocky Mountain Chapter at National Investor Relations Institute. He served as Vice President of Investor Relations at CIBER, Inc. since June 11, 2010. Mr. Kohn served as Vice President of Investor Relations at The Western Union Company from September 2006 to 2009. Mr. Kohn served as Vice president of Investor Relations, for First Data. He joined First Data in 2000 as Director of Financial Planning and Analysis. He served as Director of Investor Relations with First Data since 2001. Prior to joining First Data, he spent several years in tax and audit practice and mortgage banking. Mr. Kohn served for three years as manager of financial planning and analysis for The Thomson Corporation. Mr. Kohn is a Member of the National Investor Relations Institute as well as The American Institute of Certified Public Accountants. He has won numerous awards and has been a recognized leader in strategic planning and operation analysis. Mr. Kohn graduated in 1988 from the University of Northern Colorado with a Bachelor of Science Degree in Accounting.