[WESTPOINT STEVENS LETTERHEAD]
August 26, 1997
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: WestPoint Stevens Inc.
Registration Statement on Form S-3
(File No. 333-32895)
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Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended (the
Act"), application is hereby made by WestPoint Stevens Inc. (the "Company") to
withdraw the Company's Amendment No. 2 to the Registration Statement on Form S-3
(file no. 333-32895) ("Amendment No. 2").
Amendment No. 2 was filed inadvertently and did not reflect any
material change in the registration statement.
As a result of the foregoing, the Company has determined to apply to
the Commission for the withdrawal of Amendment No. 2.
If you have any questions regarding the above or would like to
discuss this application, please feel free to contact John Selig of Weil,
Gotshal & Manges LLP, counsel to the Company, at (212) 310-8252 or Howard
Chatzinoff of the same firm, at (212) 310-8340.
Very truly yours,
WESTPOINT STEVENS INC.
By: /s/ Clayton Humphries
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Name: Clayton Humphries
Title: Vice President and
General Counsel
