What is the relationship between Walter Energy and coal in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Walter Energy Inc.’s senior-most creditors are entering confidential talks with the coal miner to reorganize it in bankruptcy court and hand ownership to the lenders, according to two people with direct knowledge of the matter.

Answer: product_or_material_produced