STEEL OF WEST VIRGINIA INC
15-12G/A, 1998-12-22
STEEL WORKS, BLAST FURNACES & ROLLING MILLS (COKE OVENS)
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                                 UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549

                                    FORM 15

Certification and Notice of Termination of Registration under Section 12(g) of 
the Securities Exchange Act of 1934 or Suspension of Duty to File Reports Under 
         Sections 13 and 15(d) of the Securities Exchange Act of 1934
                            Commission File Number 

                            Steel of West Virginia
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                          17th Street and 2nd Avenue
                        Huntington, West Virginia 25703
                                (304) 696-3492
- --------------------------------------------------------------------------------
(Address, including zip code, and telephone number, including area code, of 
                   registrant's principal executive offices)

                         Common Stock, $0.01 par value
- --------------------------------------------------------------------------------
           (Title of each class of securities covered by this Form)

                                     None
- --------------------------------------------------------------------------------
(Title of all other classes of securities for which a duty to file reports under
                        Section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule provision(s)
relied upon to terminate or suspend the duty to file reports:

               Rule 12g-4(a)(1)(i)  [X]            Rule 12h-3(b)(1)(ii) [_]
               Rule 12g-4(a)(1)(ii) [_]            Rule 12h-3(b)(2)(i)  [_]
               Rule 12g-4(a)(2)(i)  [_]            Rule 12h-3(b)(2)(ii) [_]
               Rule 12g-4(a)(2)(ii) [_]            Rule 15d-6           [_]
               Rule 12h-3(b)(1)(i)  [X]

     Approximate number of holders of record as of the certification or notice
date: one

Pursuant to the requirements of the Securities Exchange Act of 1934, Steel of
West Virginia, Inc. as the successor by merger to the registrant has caused his
certification/notice to be signed on its behalf by the undersigned duly
authorized person.


DATE: December 22, 1998             By:  /s/Mark Meikle
     ----------------------         -----------------------
                                    Name: Mark Meikle
                                    Title: Vice President, Treasurer
                                            and Chief Financial Officer    

Instruction: This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Exchange Act of 1934. The
registrant shall file with the Commission three copies of Form 15, one of which
shall be manually signed. It may be signed by an officer of the registrant, by
counsel or by any other duly authorized person. The name and title of the person
signing the form shall be typed or printed under the signature.



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