1 QUAKER STATE CORPORATION 225 East John Carpenter Freeway Irving, Texas 75062 December 29, 1998 The Securities and Exchange Commission Judiciary Plaza 450 Fifth Street Washington, D.C. 20549 Re: Registration Statement on Form S-3 (Registration No. 333-33133) of Quaker State Corporation Ladies and Gentlemen: Pursuant to Rule 477 promulgated under the Securities Act of 1933, Quaker State Corporation (the "Company") respectfully requests permission to withdraw from registration its Registration Statement on Form S-3 (Registration No. 333-33133) (the "Registration Statement"), originally filed April 7, 1997. The reason for the request is that the Company has entered into an Agreement and Plan of Merger pursuant to which, among other things, a wholly-owned subsidiary of Pennzoil Company will be merged with and into the Company and the Company will thereby become a wholly-owned subsidiary of Pennzoil Company (collectively, the "Merger"). Pennzoil and the Company do not anticipate using the Registration Statement to issue securities of the Company following the consummation of the Merger. The Company respectfully requests that the Securities and Exchange Commission, in accordance with Rule 477, consent to the withdrawal of the Registration Statement and enter an order granting such withdrawal. Very truly yours, QUAKER STATE CORPORATION By: /s/ CONRAD A. CONRAD --------------------------------- Conrad A. Conrad Vice Chairman cc: H. Roger Schwall Elizabeth Quigley Alan Morris Paul E. Konney Richard Winkler Jeffrey A. Chapman