Significant volumes of terrigenous organic matter can be preserved to form coals only when and where the overall increase in accommodation approximately equals the production rate of peat. Accommodation is a function of subsidence and base level. For mires, base level is very specifically the groundwater table. In paralic settings, the groundwater table is strongly controlled by sea level and the precipitation/evaporation ratio. Peat accumulates over a range of rates, but always with a definite maximum rate set by original organic productivity and space available below depositional base level (groundwater table). Below a threshold accommodation rate (nonzero), no continuous peats accumulate, due to falling or low groundwater table, sedimentary bypass, and extensive erosion by fluvial channels. This is typical of upper highstand, lowstand fan, and basal lowstand-wedge systems tracts. Higher accommodation rates provide relatively stable conditions with rising groundwater tables. Mires initiate and thrive, quickly filling local accommodation vertically and expanding laterally, favoring accumulation of laterally continuous coals in paralic zones within both middle lowstand and middle highstand systems tracts. If the accommodation increase balances or slightly exceeds organic productivity, mires accumulate peat vertically, yielding thicker, more isolated coals most likely during of late lowstand-early transgressive and late transgressive-early highstand periods. At very large accommodation increases, mires are stressed and eventually inundated by clastics or standing water (as in middle transgressive systems tracts). These relations should be valid for mires in all settings, including alluvial, lake plain, and paralic. The tie to sea level in paralic zones depends on local subsidence, sediment supply, and groundwater regimes. These concepts are also useful for investigating the distribution of seal and reservoir facies in nonmarine settings.