Jan 24 (Reuters) - Wescoal Holdings Ltd WSLJ.J :
* FURTHER CAUTIONARY ANNOUNCEMENT
* REFERS TO DEAL TO ACQUIRE ENTIRE ISSUED, AND TO BE ISSUED, ORDINARY SHARE CAPITAL OF UNIVERSAL COAL PLC
* NEGOTIATIONS ON CONCLUSION OF DETAILED TRANSACTION AGREEMENTS IN PROGRESS, MAY HAVE A MATERIAL EFFECT ON PRICE OF CO'S SECURITIES