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SPECIALTY PRODUCTS & INSULATION CO.
1097 Commercial Avenue, P.O. Box 576
EAST PETERSBURG, PENNSYLVANIA 17520-0576
July 29, 1998
VIA EDGAR & FAX
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Document Control
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Specialty Products & Insulation Co.
Request to Withdraw Form 8-A Registration Statement
Commission File No. 000-24475
Ladies and Gentlemen:
On June 16, 1998 Specialty Products & Insulation Co. (the "Company") filed
with the Commission a Registration Statement on Form 8-A (File No. 000-24475)
(the "8-A Registration Statement"). The Company has also filed with the
Commission a Registration Statement on Form S-1 (File No. 333-49947) (the "S-1
Registration Statement"). The Company had requested that the 8-A Registration
Statement be declared effective simultaneously with the effectiveness of the S-1
Registration Statement.
The Company has decided not to request acceleration of the S-1 Registration
Statement at this time. Thus, so that the 8-A Registration Statement does not
become effective 60 days after filing pursuant to Section 12(g)(1) of the
Securities Exchange Act of 1934, as amended, I request on behalf of the Company
that the 8-A Registration Statement be withdrawn.
Very truly yours,
/s/ Ronald L. King
Ronald L. King
President and Chief Executive Officer
cc: Martin Reid
Thomas A. Ralph
James M. Papada III
Eric C. Wasiuta
