Via EDGAR
March 2, 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 accelleration request with
regard to Registration File Number 333-45503 filed on Form S-3 by
Golden Triangle Industries, Inc.
Pursuant to the Securities Exchange Act of 1933, Golden Triangle
Industries, Inc. requests that the Registration Statemnent referred
to above be accelerated to become effective at 9:00 AM Eastern Time
on March 20, 1998, or as soon thereafter as is practicle.
Golden Triangle Industries, Inc.
___/s/ Robert_B._Early___________
Robert B. Early
Chief Financial Officer
