AEARO CORP
RW, 1996-08-12
MISCELLANEOUS MANUFACTURING INDUSTRIES
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                              AEARO CORPORATION
                             ONE WASHINGTON MALL
                              BOSTON, MA  02109



By EDGAR and Facsimile                      August 12, 1996
202-942-9533
- ------------



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549
Attention:  Amy Meltzer Starr


     Re:  Aearo Corporation 
          Registration Statement on Form 8-A (No. 001-11851)
          --------------------------------------------------


Dear Ms. Starr:

     Aearo Corporation (formerly Cabot Safety Holdings Corporation) requests
that the above-referenced registration statement on Form 8-A, relating to the
common stock of Aearo Corporation, be withdrawn.  If you have any questions
about this, please feel free to call me at 617-371-4213.

                                            Very truly yours,
                                            AEARO CORPORATION



                                            Mark V.B. Tremallo
                                            Vice President and General Counsel




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