<PAGE>
March 14, 1997
VIA EDGAR
- ---------
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street
Washington, D.C. 20549
Attention: Penny Sommer
Re: The Raymond Corporation:
Registration Statement on Form 8-A12b filed March 13, 1997
----------------------------------------------------------
Dear Ms. Sommer:
In response to your inquiry of March 13, 1997 and pursuant to your
discussion with Peter B. Brandow of Simpson Thacher & Bartlett, The Raymond
Corporation hereby requests that its filing of the above-referenced
Registration Statement be withdrawn. Thank you for your help in this matter.
Very truly yours,
The Raymond Corporation, as Registrant
By: Paul J. Sternberg
----------------------------------
Name: Paul J. Sternberg
Title: Vice President, General Counsel
& Secretary
