<PAGE> 1
[NICHOLSTXEN CORPORATION LETTERHEAD]
October 4, 1999
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Nichols TXEN Corporation.
Registration Statement on Form S-1
Filed January 22, 1999
File No. 333-71031
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, the undersigned
registrant, Nichols TXEN Corporation (the "Company"), hereby requests the
Commission's consent to withdraw the above-referenced Registration Statement.
This request is made because the Company has decided to pursue a strategy that
does not involve the offer and sale of its shares to the public. Therefore, the
Company has decided not to engage in an initial public offering at this time.
The Company believes that withdrawal of the Registration Statement is
consistent with the public interest and the protection of investors,
accordingly, the Company respectfully requests that the Commission grant its
request to withdraw the Registration Statement.
If you have questions or comments about the foregoing, please call the
undersigned at (205) 437-6000 or Richard J. Marsden of Lanier Ford Shaver
&Payne, P.C., the Company's counsel, at (256) 535-1100.
Very truly yours,
/s/ Paul D. Reaves
Paul D. Reaves
Chief Executive Officer
