March 4, 2005
VIA EDGAR
Securities and Exchange
Commission
450 Fifth Street, N.W.Washington
D.C. 20549-0404
Attn: Dorine H.
Miller
| Re: | Applied Extrusion Technologies, Inc. (the “Company”) Amendment to Registration Statement on Form T-3/A filed January 21, 2005 (File No. 022-28759) (the "Amendment to Registration Statement") Application for Withdrawal of Registration Statement |
Dear Ms. Miller,
Pursuant to Rule 477 of the Securities Act of 1933, as amended, (the “Act”) we hereby request that the Securities and Exchange Commission withdraw the Company’s Amendment to Registration Statement, amending the Company’s Registration Statement on Form T-3 filed on November 1, 2004 (the “Registration Statement”).
The Company hereby requests that the Amendment to Registration Statement be withdrawn as it plans to issue its securities in a transaction exempt from registration under the Act pursuant to chapter 11 of title 11, United States Code (the “Bankruptcy Code”) in connection with its Plan of Reorganization under the Bankruptcy Code. The Company expects to emerge from chapter 11 as a private company and accordingly expects to file a Certification and Notice of Termination of Registration on Form 15.
The Registration Statement and the Amendment to Registration Statement have never been declared effective and no notes have been sold pursuant to the Registration Statement. Should you have any question, please do not hesitate to contact Douglas P. Bartner, Esq., of Shearman & Sterling LLP, legal counsel to the Company, at (212) 848-4000.
| Very truly yours, /S/ DAVID N. TERHUNE —————————————— David N. Terhune President and Chief Executive Officer |