POREX HOLDINGS, INC. 500 Bohannon Road Fairburn, GA 30213 July 16, 2002 VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: Steven C. Duvall Assistant Director Re: Porex Holdings, Inc. ("Porex") Registration Statement on Form S-4 File No. 333-88218 (the "Registration Statement") ------------------------------------------------- Dear Mr. Duvall: Pursuant to Rule 477(a) under the Securities Act of 1933, as amended (the "Securities Act"), Porex hereby requests withdrawal of the Registration Statement, which was originally filed on May 14, 2002. Porex requests that the Securities and Exchange Commission consent to this application on the grounds that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors. Porex has elected to withdraw the Registration Statement in light of the current market conditions. No sales of Porex securities have been made pursuant to the Registration Statement. Porex also requests in accordance with Rule 457(p) under the Securities Act that all fees paid to the Securities and Exchange Commission in connection with the filing of the Registration Statement be credited for future use for Porex's account. We appreciate the time and effort expended by the Staff on our filing. If you have any questions regarding this request for withdrawal, please contact Stephen T. Giove of Shearman & Sterling at (212) 848-7325. Very truly yours, POREX HOLDINGS, INC. By: /s/ Lewis H. Leicher ----------------------------------------- Lewis H. Leicher Vice President and Secretary cc: Chris Edwards Nicholas Panos Securities and Exchange Commission Stephen T. Giove Shearman & Sterling