May 21, 2004
VIA EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 4-8
Washington, D.C. 20549
Re: Registration Statement on Form S-1
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London Fog Industries, Inc., (CIK: 000168676; File No. 333-62499)
Mounger Corp., (CIK: 0001068679; File No. 333-62499-10)
Pacific Trail, Inc., (CIK: 0001068677; File No. 333-62499-08)
PTI Holding Corp., (CIK: 0000898800; File No. 333-62499-07)
PTI Top Co. Inc., (CIK: 0001068678; File No. 333-62499-09)
Scranton Outlet Corp., (CIK: 0000848374; File No. 333-62499-04)
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, London Fog Industries, Inc. (the "Company"), Scranton Outlet Corp., PTI
Holding Corp., Pacific Trail, Inc., PTI Top Co., Inc. and Mounger Corp.
(collectively, the "Subsidiary Guarantors") hereby request the Commission's
consent to the withdrawal of the above referenced Registration Statement of the
Company and all amendments and exhibits thereto.
The other registrants (Clipper Mist Inc., CIK: 0000848371; London Fog
Sportswear, Inc., CIK: 0000848372; Matthew Manufacturing Co., Inc., CIK:
0000848373; Star Sportswear Manufacturing Corp., CIK: 0000848375; and Washington
Holding Co., CIK: 0000848377) are no longer in existence.
The Company and the Subsidiary Guarantors did not pursue registration
of shares of the Company's common stock or senior subordinated notes due to
market conditions at the time of filing. No securities were sold, and no
securities will be sold, under the above-referenced Registration Statement.
If you have any questions with respect to this letter, please call
Michael Golden of the law firm Sidley Austin Brown & Wood LLP at (212) 839-8694
or Marvin Edward Toland, Chief Financial Officer of the Company, at (206)
270-5307.
Sincerely,
LONDON FOG INDUSTRIES, INC.
By: /s/ Marvin Edward Toland
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Marvin Edward Toland
Chief Financial Officer
MOUNGER CORP.
By: /s/ Marvin Edward Toland
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Marvin Edward Toland
Chief Financial Officer
PACIFIC TRAIL, INC.
By: /s/ Marvin Edward Toland
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Marvin Edward Toland
Chief Financial Officer
PTI HOLDING CORP.
By: /s/ Marvin Edward Toland
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Marvin Edward Toland
Chief Financial Officer
PTI TOP CO. INC.
By: /s/ Marvin Edward Toland
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Marvin Edward Toland
Chief Financial Officer
SCRANTON OUTLET CORP.
By: /s/ Marvin Edward Toland
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Marvin Edward Toland
Chief Financial Officer