September 2, 1999
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: EDGAR Form RW
The Midland Company
Form S-3 - File No. 333-78307
Dear Ladies and Gentlemen:
This is to inform you that the above-referenced Form S-3 filed
May 12, 1999 has been abandoned by the Registrant, The Midland Company.
No securities have been or will be offered or sold issued pursuant to this
Registration Statement.
On behalf of the Registrant, I hereby request that this Registration
Statement be withdrawn pursuant to Rule 477 of Regulation C under the
Securities Act of 1933.
Yours truly,
/s/John I. Von Lehman
John I. Von Lehman
Agent for Service named in
Registration Statement
No. 333-7830715315
