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



     JPS Industries, Inc.
       Amended Request for Withdrawal
       (Accession No. 0001193125-04-149894)


Ladies and Gentlemen:


On August 31, 2004, JPS Industries, Inc. (the “Company”) filed a post-effective amendment to Form S-1 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 filed a new post-effective amendment to Form S-1 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the Company hereby makes application to have the August 31, 2004 filing (Accession No. 0001193125-04-149894) deemed withdrawn.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)