Lehman Brothers Holdings Inc.
3 World Financial Center, 24th Floor
New York, NY 10285
OFFICE OF THE GENERAL COUNSEL
February 12, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Document Control--EDGAR
Re: SCHEDULE 13G
Dear Commissioner:
On behalf of Lehman Brothers Holdings Inc. (the "Reporting Person"),
submitted in electronic form for filing, is a Schedule 13G relating to the
Reporting Person's ownership of the Common Stock of Harvard Industries Inc.
If you have any questions regarding this filing, please contact the
undersigned at (212) 526-1936.
Very truly yours,
/s/ Jennifer Marre
-------------------
Jennifer Marre
Vice President and
Secretary
Enclosure
cc: Harvard Industries Inc.
National Association of
Securities Dealers, Inc.