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February 17, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: File No. 070-07795
Commissioners:
On November 14, 1997, IES Industries Inc. filed with your
Commission Amendment No. 2 to the Application/Declaration on Form U-1.
IES Industries Inc. hereby withdraws the Amendment No. 2 to the
Application/Declaration on Form U-1 in File No. 070-07795 on November 14.
Very truly yours,
/s/ STEPHEN SOUTHWICK
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Stephen Southwick
Vice President, General Counsel
& Secretary