WEIL, GOTSHAL & MANGES LLP 767 FIFTH AVENUE NEW YORK, NY 10153 212-310-8000 (FAX) 212-310-8007 Writer's Direct Dial (212) 310-8226 September 8, 1997 VIA EDGAR - --------- Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: JPS Textile Group, Inc. (File No. 0-23029) - Request for Withdrawal of Form 10 for Registration of Securities pursuant to Section 12(g) of the Securities Exchange Act of 1934 ---------------------------------------------------- Gentlemen: On behalf of our client, JPS Textile Group, Inc. (the "Company"), we respectfully request the withdrawal of the Form 10 for the registration of the common stock, $.01 par value per share ("Common Stock"), of the Company pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), which was filed with the Securities and Exchange Commission (the "Commission") on August 25, 1997. The Company was previously required to file certain supplementary and periodic information, documents and reports as were necessary under Section 15(d) of the Exchange Act, as a result of the filing of a Registration Statement on Form S-1 (File No. 33-58272) under the Securities Act of 1933, as amended. Although no longer required to do so, the Company has voluntarily continued to make all such filings in a timely manner, and has not filed a Form 15 seeking to suspend its reporting obligations. After discussions with the Commission's staff regarding the Company and the registration of the Common Stock, we have determined that the Company qualifies to register its Common Stock on Form 8-A, which is being filed simultaneously herewith. Accordingly, the Company requests that the staff confirm the withdrawal of the Form 10 to the undersigned as promptly as practicable. NYFS09...:\75\55175\0042\1824\LTR9017P.48A Securities and Exchange Commission September 8, 1997 Page 2 If the Staff has any questions, they should feel free to call the undersigned at (212) 310-8226 or Mark N. Klein at (212) 310-8600. Very truly yours, /s/ Simeon Gold Simeon Gold Enc. cc: David Maltz (SEC Mail Stop 7-5) David H. Taylor (JPS Textile Group, Inc.) Lawrence A. First (Fried, Frank, Harris, Shriver & Jacobson) Mark N. Klein (Weil, Gotshal & Manges LLP)