The US Bankruptcy Court approved the second amended joint plan of reorganization of Cloud Peak Energy Inc. on December 5, 2019. The debtor has filed its amended plan in the Court on December 3, 2019. As per the amended plan, Administrative Claims, Statutory Fees, Professional Compensation, Priority Tax Claims, DIP Facility Claims of $63 million, Other Priority Claims of $2.99 million and Other Secured Claims of $0.88 million will be paid in full in cash. Prepetition 2021 Notes Secured Claims of $280.76 million will be recovered 46% i.e. $129.15 million and will receive distribution from its pro rata share of i. the Purchaser Take-Back Notes; ii. The New Parent Equity; and iii. Cash distribution. General Unsecured Claims of $125 million will be recovered 1% i.e. $1.25 million and will receive its pro rata share of General Unsecured Claims cash distribution amount less GUC administration expenses. Intercompany Claims will be cancelled, released, discharged, and extinguished. Intercompany Interests, at the option of debtor or reorganized debtor, will be reinstated or cancelled released, discharged, and extinguished. Parent Interests will be cancelled, released, discharged, and extinguished; provided that all New Parent Equity shall be issued to Holders of Prepetition 2021 Notes Secured Claims. The plan will be funded through cash in hand, asset sale, issue of Purchaser Take-Back Notes and New Parent Equity.