UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                     FORM 15



             CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION
          UNDER SECTION 12(g)OF THE SECURITIES EXCHANGE ACT OF 1934 OR
            SUSPENSION OF DUTY TO FILE REPORTS UNDER SECTIONS 13 AND
                  15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

                        Commission File Number 333-37617


                                Delta Mills, Inc.
             (Exact name of registrant as specified in its charter)

                 700 North Woods Drive, Fountain Inn, S.C. 29644
                            Telephone: (864) 255-4100
               (Address, including ZIP code, and telephone number,
        including area code, of registrant's principal executive offices)

                          9 5/8% Senior Notes due 2007
            (Title of each class of securities covered by this Form)

                                      None
 (Titles of all other classes of securities for which a duty
              to file reports under section 13(a) or 15(d) remains)

     Please  place  an X in  the  box(es)  to  designate  the  appropriate  rule
provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)(i)    [ ]          Rule 12h-3(b)(1)(i)    [X]
Rule 12g-4(a)(1)(ii)   [ ]          Rule 12h-3(b)(1)(ii)   [ ]
Rule 12g-4(a)(2)(i)    [ ]          Rule 12h-3(b)(2)(i)    [ ]
Rule 12g-4(a)(2)(ii)   [ ]          Rule 12h-3(b)(2)(ii)   [ ]
                                            Rule 15d-6     [ ]

 Approximate number of holders of record as of the certification or notice date:
                                    Fourteen


     Pursuant to the requirements of the Securities  Exchange Act of 1934, Delta
Mills, Inc. has caused this  certification/notice  to be signed on its behalf by
the undersigned duly authorized person.


Date:  September 29, 2006  By:      /s/ William H. Hardman, Jr.
- -----  ------------------  ---      ---------------------------
                                            William H. Hardman, Jr.
                                            Chief Financial Officer


Instruction:  This  form is  required  by Rules  12g-4,  12h-3  and 15d-6 of the
General Rules and  Regulations  under the  Securities  Exchange Act of 1934. The
registrant  shall file with the Commission three copies of Form 15, one of which
shall be manually signed.  It may be signed by an officer of the registrant,  by
counsel or by any other duly authorized person. The name and title of the person
signing the form shall be typed or printed under the signature.