SENECA FOODS CORP /NY/, RW, 1998-09-30

SENECA FOODS CORP /NY/
RW, 1998-09-30
CANNED, FRUITS, VEG, PRESERVES, JAMS & JELLIES

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                                   SENECA FOODS CORPORATION
                                   1162 Pittsford-Victor Road
                                   Pittsford, New York 14534



                                       September 30, 1998



VIA EDGAR SUBMISSION

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549

         Re:      Seneca Foods Corporation: Registration Statement on Form S-3
                  Under the Securities Act of 1933, as amended (the "Act"),
                  Registration No.: 333-27711

Ladies and Gentlemen:

         In  accordance  with  Rules  477  and  478 of  the  General  Rules  and
Regulations  under the Act,  because  the  Registrant  at the time of filing was
ineligible to use Form S-3, the  Registrant,  Seneca Foods  Corporation,  hereby
requests that the above-referenced Registration Statement be withdrawn.

                                         Very truly yours,

                                         SENECA FOODS CORPORATION



                                          By: /s/ Kraig H. Kayser
                                          Name:    Kraig H. Kayser
                                          Title:  Chief Executive Officer


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