Request to Withdraw Withdrawal Request

November 15, 2004




EDGAR Filer Support Branch

Securities and Exchange Commission

450 5th Street, N.W.

Washington, D.C. 20549


  Re: JPS Industries, Inc.

Amended Request for Withdrawal

(Accession No. 0001193125-04-149882)


Ladies and Gentlemen:


On August 31, 2004, JPS Industries, Inc. (the “Company”) filed a post-effective amendment to Form S-8 with the Commission. The filing was inadvertently tagged on the EDGAR system as an “RW” instead of a “POS AM.” In accordance with instructions from the Company’s examiner from the Commission’s Division of Corporate Finance, the Company has since refiled the post-effective amendment to Form S-8 with the correct EDGAR tag. For the sole purpose of correcting the EDGAR coding error, the Company hereby makes application to have the August 31, 2004 filing (Accession No. 0001193125-04-149882) deemed withdrawn.


Please call Heith D. Rodman, at 404-581-8356, if you have any questions.


Very truly yours,

/s/ Charles R. Tutterow

Charles R. Tutterow

Executive Vice President, Chief Financial

Officer and Secretary


cc: Heith D. Rodman, Esq. (404-581-8330 fax)