



                                                                 EXHIBIT 99

          AMDURA Corporation

          900 Main Street South
          Suite 2A, Building B
          P.O. Box 870
          Southbury, CT 06488-0870

          Telephone (203) 262-0570
          Fax (203) 262-1270

          C. DAVID BUSHLEY
          Senior Vice President-Finance and Administration


                                   January 4, 1995


          Board of Directors
          Spreckels Industries, Inc.
          4234 Hacienda Drive
          Pleasanton, CA  94588

          Gentlemen:

                    We have been studying and discussing with you the
          possibility of a business combination of AMDURA and Spreckels
          Industries, Inc. for a considerable length of time, and continue
          to believe that such a combination would be a very attractive
          opportunity for our respective companies and their customers and
          stockholders.  Because of the importance of such a transaction to
          each of our companies, we thought it would be useful to confirm
          to you in writing our proposal for such a transaction and its
          underlying logic.  In keeping with our commitment to the
          transaction, AMDURA recently acquired 280,000 shares of Spreckels
          common stock and equivalents.

                    Based on publicly available information regarding
          Spreckels and the limited investigation that has been conducted
          to date, our Board of Directors has authorized AMDURA to propose
          a merger of our two businesses in a tax free exchange of stock,
          as a result of which (based solely on outstanding shares)
          stockholders of Spreckels and AMDURA would hold approximately 58%
          and 42% of the common stock of the combined entity, respectively. 
          On this basis, such a transaction values Spreckels at $11.94 per
          share based on closing prices on December 30, 1994, representing
          a premium to your stockholders of approximately 43% above the
          closing price for Spreckels stock on that date.  We would, of
          course, be willing to discuss other possible transaction
          structures and forms of consideration.

                    We believe that the combination of our industrial
          businesses is a critical strategic step for each of our<PAGE>
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          companies, both in terms of the industry in which we participate
          and the interests of our respective investors and other
          constituents.  In addition, the larger revenue base and market
          capitalization of the combined company, together with an active
          growth strategy, should lead to a much higher visibility in the
          investment community than either company standing alone could
          achieve in the short-term.  

                    Given the fundamentals of the industrial cycle, we
          believe that it will be critical for the combined company to
          concentrate exclusively on its materials handling businesses and
          to dispose of the sugar segment as soon as possible.  The
          transaction, taken together with that disposition, would thereby
          result in a larger, more focused business enterprise, with an
          enhanced market presence and ability to capitalize on
          opportunities for growth internally and through strategic
          acquisitions in domestic and international markets.

                    We also believe that the combined businesses would
          benefit from synergies due to our complementary product lines.
          Our combined sales force would have a wider array of
          internationally recognized product offerings, resulting in
          increased account coverage and an ability to accelerate
          penetration of target markets.  Consolidation of overlapping cost
          centers should, of course, reduce overall administrative expense
          and improve cash flow as well.  

                    From the capital markets perspective, an increase in
          the public float for the combined company's common stock (which
          presumably would be listed on the NYSE) should improve market
          liquidity for our respective stockholders.  In addition, the
          combined company would enjoy a lower debt-to-equity ratio.

                    We are very enthusiastic about this proposal, and wish
          to assure you that our objective is to negotiate and complete a
          transaction expeditiously that is in the best interests of each
          of our companies and their respective constituents.  We would be
          pleased to meet with you immediately to discuss any or all
          aspects of the proposal, and are confident that you will
          recognize its attractiveness. 

                                             Very truly yours,

                                             /s/ C. D. Bushley
