WHX CORPORATION
110 EAST 59TH STREET
NEW YORK, NEW YORK 10022
January 8, 1999
VIA ELECTRONIC FILING
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: WHX Corporation Registration Statement on Form S-3
Filed on August 1, 1994 (File No. 33-54831)
Ladies and Gentlemen:
WHX Corporation (the "Company") hereby respectfully requests to
withdraw, pursuant to Rule 477 of Regulation C of the Securities Act of 1933, as
amended, the Company's Registration Statement on Form S-3, together with all
exhibits thereto, filed on August 1, 1994 (File No. 33- 54831). At the present
time, the Company has determined not to proceed with the sale and registration
of the securities covered under the Registration Statement, based on its belief
that such sale and registration would not be in the best interests of the
Company.
If you have any questions, please do not hesitate to contact the
undersigned, Adam Finerman or Steve Wolosky at (212) 753-7200.
Sincerely yours,
/s/ Stewart Tabin
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Stewart Tabin,
Assistant Treasurer