KIRBY CORPORATION
1775 St. James Place
Houston, Texas 77056
Securities and Exchange Commission VIA EDGAR
Washington, D.C. 20549
Re: Kirby Corporation
File No. 1-7615
Ladies and Gentlemen:
This letter will serve as a formal request to the Division of
Corporation Finance of the Securities and Exchange Commission (the "Commission")
to withdraw the Application for Withdrawal from Listing of Securities Pursuant
to Section 12(d) of the Securities Exchange Act of 1934, dated October 23, 1996,
filed with the Commission on November 4, 1996.
Sincerely,
KIRBY CORPORATION
By: /s/
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G. Stephen Holcomb, Vice President
CORPDAL:57587.1 13085-00001
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