Golden Northwest Aluminum Holding Company
3313 West Second
The Dalles, Oregon 97058
July 14, 2005
VIA EDGAR
- ---------
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Melissa Duru
Re: Golden Northwest Aluminum Holding Company
Request for Qualification on FormT-3
File No. 022-28781
-----------------------------------------
Ladies and Gentlemen:
On behalf of Golden Northwest Aluminum Holding Company (the
"Company"), the undersigned hereby requests that the Securities and Exchange
Commission withdraw the above-referenced Request for Qualification effective
immediately.
The Request for Qualification was filed pursuant to a request by
certain holders. However, that request has been withdrawn by such holders and
the Company wishes to abandon the Request for Qualification. The Company,
therefore, has determined that the withdrawal of the Request for Qualification
is consistent with the public interest and the protection of investors. The
draft supplemental indenture included in the Request for Qualification as
Exhibit T3C.2 has not and will not be executed and delivered and the additional
notes originally intended to be issued under draft supplemental indenture have
not and will not be issued.
Please notify Marilyn Feuer of Kramer Levin Naftalis & Frankel LLP,
our counsel, at (212) 715-9149 of the effectiveness of the withdrawal.
Very truly yours,
GOLDEN NORTHWEST ALUMINUM
HOLDING COMPANY
By: /s/ Eugene I. Davis
----------------------------
Eugene I. Davis
President
cc: Marilyn Feuer