May 6, 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:
This is to supplement the letter of Avondale Industries Inc. (the
"Registrant") dated May 2, 1997 requesting under Rule 477(a) of the
Securities Act of 1933, as amended, withdrawal of its registration
statement on Form S-3 (registration number 333-23455) filed with the
Commission on March 17, 1997 (the "Registration Statement").
As was stated in such letter, the Registration Statement related
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") and 53,613 were to be sold by the Registrant. This is
to advise you that in light of the decision of the Selling Shareholder
not to proceed with the offering and changed market conditions, the
Registrant no longer wishes to sell those of its shares that are
covered by the Registration Statement. In addition, the Registrant
hereby represents that no offers or sales of the shares covered by the
Registration Statement have been made.
Sincerely yours,
/s/ Albert L. Bossier
Albert L. Bossier
