Via EDGAR
February 4, 1998
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attn: Filing Desk
RE: Golden Triangle Industries, Inc.
File Number : 333-45503
Ladies and Gentlemen:
Please consider the following as an amendment to the cover page in
reference to Registration Number 333-45503 filed on Form S-3 by Golden
Triangle Industries, Inc. Please amend the cover page to include the
following Delaying Amendment legend:
The Registrant hereby amends this Registration Statement on
such date or dates as may be necessary to delay its effective
date until the Registrant shall file a further amendment
which specifically states that this Registration Statement
shall thereafter become effective in accordance with Section
8(a) of the Securities Act of 1993 or until the Registration
Statement shall become effective on such dates as the
Commission, acting pursuant to said Section 8(a) may determine.
Golden Triangle Industries, Inc.
___/s/ Robert_B._Early___________
Robert B. Early
Chief Financial Officer
