[LETTERHEAD OF AVONDALE INDUSTRIES, INC.]

                                May 1, 1997


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

          RE: Registration Statement on Form S-3
              Registration No. 333-23455

Ladies and Gentlemen:

     Avondale   Industries   Inc.  (the  "Registrant") hereby makes this 
application under Rule 477(a) of the Securities Act of 1933, as amended,  
for withdrawal of its  registration statement on Form S-3  (registration
number 333-23455)  filed with the Commission on March 17, 1997, relating 
to the proposed sale of three million shares of the Registrant's  common  
stock  of  which  2,946,387 were  proposed  to  be  sold by the Avondale
Industries,   Inc.   Employee   Stock   Ownership   Plan  (the  "Selling
Shareholder").   The Selling Shareholder has advised the Registrant that 
it no longer wishes to sell such  shares.   Accordingly,  the Registrant  
is hereby  requesting  withdrawal  of  such  registration statement.

                                      Sincerely yours,

                                      /s/ Albert L. Bossier

                                      Albert L. Bossier