SPECIALTY PRODUCTS & INSULATION CO. 1097 Commercial Avenue, P.O. Box 576 EAST PETERSBURG, PENNSYLVANIA 17520-0576 July 29, 1998 VIA EDGAR & FAX - --------------- Document Control Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Specialty Products & Insulation Co. Request to Withdraw Form 8-A Registration Statement Commission File No. 000-24475 Ladies and Gentlemen: On June 16, 1998 Specialty Products & Insulation Co. (the "Company") filed with the Commission a Registration Statement on Form 8-A (File No. 000-24475) (the "8-A Registration Statement"). The Company has also filed with the Commission a Registration Statement on Form S-1 (File No. 333-49947) (the "S-1 Registration Statement"). The Company had requested that the 8-A Registration Statement be declared effective simultaneously with the effectiveness of the S-1 Registration Statement. The Company has decided not to request acceleration of the S-1 Registration Statement at this time. Thus, so that the 8-A Registration Statement does not become effective 60 days after filing pursuant to Section 12(g)(1) of the Securities Exchange Act of 1934, as amended, I request on behalf of the Company that the 8-A Registration Statement be withdrawn. Very truly yours, /s/ Ronald L. King Ronald L. King President and Chief Executive Officer cc: Martin Reid Thomas A. Ralph James M. Papada III Eric C. Wasiuta