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COLLINS & AIKMAN FLOORCOVERINGS, INC.
311 Smith Industrial Blvd.
Dalton, Georgia 30721
December 12, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Collins & Aikman Floorcoverings, Inc.
Registration Statement on Form 8-A
(Commission File No. 0-22791)
Ladies and Gentlemen:
Collins & Aikman Floorcoverings, Inc. ("Collins & Aikman") hereby withdraws
its Registration Statement on Form 8-A that it originally filed with the
Securities and Exchange Commission on July 2, 1997, with respect to its Series B
10% Senior Subordinated Notes due 2007 (the "Notes"). Collins & Aikman is
withdrawing the Registration Statement because the Notes are not equity
securities, as defined in the Securities Exchange Act of 1934. The registrant
filed the Form 8-A to register the securities under Section 12(g). However,
since Section 12(g) applies only to equity securities, that Form 8-A did not
result in a registration of the Notes under Section 12(g).
If you have any questions with respect to this letter, please call Leslie
A. Grandis of the law firm of McGuireWoods LLP at (804) 775-4322.
Sincerely,
Collins & Aikman Floorcoverings, Inc.
By: /s/ Darrel V. McCay
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Darrel V. McCay
Vice-President, Chief Financial Officer
and Director
