[LETTERHEAD OF AVONDALE INDUSTRIES, INC.]
May 1, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
RE: Registration Statement on Form S-3
Registration No. 333-23455
Ladies and Gentlemen:
Avondale Industries Inc. (the "Registrant") hereby makes this
application under Rule 477(a) of the Securities Act of 1933, as amended,
for withdrawal of its registration statement on Form S-3 (registration
number 333-23455) filed with the Commission on March 17, 1997, relating
to the proposed sale of three million shares of the Registrant's common
stock of which 2,946,387 were proposed to be sold by the Avondale
Industries, Inc. Employee Stock Ownership Plan (the "Selling
Shareholder"). The Selling Shareholder has advised the Registrant that
it no longer wishes to sell such shares. Accordingly, the Registrant
is hereby requesting withdrawal of such registration statement.
Sincerely yours,
/s/ Albert L. Bossier
Albert L. Bossier
