November 15, 2004
VIA EDGAR
EDGAR Filer Support Branch
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
| Re: | JPS Industries, Inc. |
Amended Request for Withdrawal
(Accession No. 0001193125-04-149882)
Ladies and Gentlemen:
On August 31, 2004, JPS Industries, Inc. (the “Company”) filed a post-effective amendment to Form S-8 with the Commission. The filing was inadvertently tagged on the EDGAR system as an “RW” instead of a “POS AM.” In accordance with instructions from the Company’s examiner from the Commission’s Division of Corporate Finance, the Company has since refiled the post-effective amendment to Form S-8 with the correct EDGAR tag. For the sole purpose of correcting the EDGAR coding error, the Company hereby makes application to have the August 31, 2004 filing (Accession No. 0001193125-04-149882) deemed withdrawn.
Please call Heith D. Rodman, at 404-581-8356, if you have any questions.
| Very truly yours, |
| /s/ Charles R. Tutterow |
| Charles R. Tutterow |
| Executive Vice President, Chief Financial Officer and Secretary |
| cc: | Heith D. Rodman, Esq. (404-581-8330 fax) |