[Westinghouse Electric Corporation Letterhead]
November 19, 1997
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Westinghouse Electric Company - Registration
Statement on Form 10 (File No. 1-13269)
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Gentlemen:
Westinghouse Electric Corporation ("Westinghouse") hereby requests on behalf of
Westinghouse Electric Company (the "Company") that the Securities and Exchange
Commission (the "Commission") consent to the withdrawal of the Company's
Registration Statement on Form 10 (file no. 1-13269), as filed with the
Commission on August 13, 1997 (the "Form 10").
Westinghouse announced on Friday, November 14, 1997, that it had entered into a
definitive agreement for the sale of its Power Generation business to Siemens
Power Generation Corporation, a wholly-owned subsidiary of Siemens Corporation,
and that the spin-off of its industrial business to its shareholders would not
be completed as previously announced.
As a result of the foregoing, Westinghouse has determined to apply to the
Commission for the withdrawal of the Form 10.
If you have any questions regarding the above or would like to discuss this
application, please feel free to contact Dennis Block of Weil, Gotshal & Manges
LLP, counsel to the Company, at (212) 310-8187 or Matthew Bloch of the same firm
at (212) 310- 8165.
Very truly yours,
/s/ Angeline C. Straka
Angeline C. Straka
Vice President, Secretary
& Associate General Counsel
cc: Rani Doyle
Hilda Garrett
Division of Corporation Finance
Securities and Exchange Commission
