GSE Holding, Inc.
19103 Gundle Road
Houston, Texas 77073
VIA EDGAR
December 15, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Pamela Long | |
| Dietrich King | |
| Jessica Dickerson | |
| Nudrat Salik | |
| Rufus Decker | |
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| Re: | Request to Withdraw Acceleration Letter related to |
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| (SEC File No. 333-175475) |
Ladies and Gentlemen:
GSE Holding, Inc. (the “Company”) hereby withdraws its prior request filed on December 12, 2011 to accelerate the effective date of the above-referenced Registration Statement. If you have any questions regarding this acceleration withdrawal request, please contact Theodore A. Peto, special counsel to the Company, at (312) 862-3045.
Thank you for the Staff’s cooperation in connection with this matter.
| Sincerely, | |
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| GSE Holding, Inc. | |
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| By: | /s/ Mark C. Arnold |
| Name: | Mark C. Arnold |
| Title: | President and Chief Executive Officer |