[Johns Manville Letterhead]
December 20, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0404
Attention: Daniel Horwood, Esq.
Via Edgar Transmission
Re: Johns Manville Corporation
Registration Statement on Form S-4
Filed July 31, 2000
File No. 333-42652
Dear Mr. Howard:
Johns Manville Corporation (the "Company"), hereby requests,
pursuant to Rule 477 of Regulation C under the Securities Act of 1933, as
amended, to withdraw from registration the registration statement on Form
S-4, including all exhibits thereto (the "Registration Statement")
(Registration Statement No. 333-42652), filed by the Company with the
Securities and Exchange Commission (the "Commission") on July 31, 2000. The
Registration Statement is being withdrawn because the proposed transaction
to which it relates has been terminated. No sales of the securities have
been or will be made pursuant to the Registration Statement.
Please provide the Company a facsimile copy of the order consenting
to the withdrawal of the Registration Statement as soon as it is available.
Please direct any fax to my attention at (303) 978-4842.
If you have any questions regarding this request for withdrawal,
please contact Stephen F. Arcano of Skadden, Arps, Slate, Meagher & Flom
LLP, counsel for the Company, at (212) 735-3542.
Very truly yours,
/s/ Dion Persson
Vice President, Assistant
General Counsel and Secretary
