LAW OFFICES OF
DECHERT PRICE & RHOADS
477 MADISON AVENUE
NEW YORK, NY 10022-5891
(212) 326-3561
December 2, 1996
By Air Courier
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Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Amendment to Schedule 13D for MK Rail Corporation
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Gentlemen:
On October 3, 1996, on behalf of Morgens Waterfall and certain
affiliates, I electronically filed with the Securities and Exchange Commission a
Schedule 13D. In the submission header to the Schedule 13D, incorrect
information regarding the "Subject-Company" was inputted. The original incorrect
submission header states that the "Subject-Company" is Morgens Waterfall and its
"CIK" and "IRS-Number" are 0001016150 and 132674766, respectively. The correct
"Subject-Company", "CIK" and "IRS-Number" should be MK Rail Corporation,
0000919563 and 820461010, respectively.
In light of the above change, I hereby submit for electronic filing an
amended submission header. If you have any questions with respect to the
foregoing, please do not hesitate to contact me at (212) 326-3561.
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December 2, 1996
Page 2
Sincerely,
/s/ Sang H. Park
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Sang H. Park
Enclosure
cc: MK Rail Corporation
The National Association of Securities Dealers, Inc.
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