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May 23, 1997
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Att'n: Rico Vicencio
Re: Koppers Industries, Inc.--Application for Withdrawal of Registration
Statement on Form S-1 of 8,052,210 shares of Common Stock
(Registration No. 333-3313)
Dear Mr. Vicencio:
On behalf of Koppers Industries, Inc. (the "Company") and pursuant to Rule
477(a) of the Securities Act of 1933, as amended, I hereby make application to
have the above-referenced Registration Statement, filed with the Commission on
May 8, 1996, withdrawn. The Company is requesting a withdrawal of the
Registration Statement due to financial market conditions.
The Company has not sold, nor made any offers to sell, any of the shares
covered by the Registration Statement.
Please provide the Company with a copy of the order granting withdrawal of
the Registration Statement as soon as it is available.
If you have any questions regarding this application, do not hesitate to
contact the undersigned or the Company's legal counsel, Clayton A. Sweeney of
Dickie, McCamey & Chilcote, P.C. at (412) 392-5368.
Very truly yours,
/s/ Donald E. Davis
Chief Financial Officer
cc: Clayton A. Sweeney, Esquire
