Collins & Aikman Floor Coverings Inc – ‘RW’ on 12/12/00

On:  Tuesday, 12/12/00, at 8:32pm ET   ·   Accession #:  931763-0-2711   ·   File #:  0-22791

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Registration Withdrawal Request
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COLLINS & AIKMAN FLOORCOVERINGS, INC. 
311 Smith Industrial Blvd.  
Dalton, Georgia 30721 

December 12, 2000                                                               

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Judiciary Plaza                                                                 
Washington, D.C.  20549                                                         

Re:  Collins & Aikman Floorcoverings, Inc.                                      
Registration Statement on Form 8-A                                    
(Commission File No. 0-22791)                                         

Ladies and Gentlemen:                                                           

     Collins & Aikman Floorcoverings, Inc. ("Collins & Aikman") hereby withdraws
its Registration Statement on Form 8-A that it originally filed with the        
Securities and Exchange Commission on July 2, 1997, with respect to its Series B
10% Senior Subordinated Notes due 2007 (the "Notes"). Collins & Aikman is       
withdrawing the Registration Statement because the Notes are not equity         
securities, as defined in the Securities Exchange Act of 1934.  The registrant  
filed the Form 8-A to register the securities under Section 12(g).  However,    
since Section 12(g) applies only to equity securities, that Form 8-A did not    
result in a registration of the Notes under Section 12(g).                      

   If you have any questions with respect to this letter, please call Leslie
A. Grandis of the law firm of McGuireWoods LLP at (804) 775-4322.               

Sincerely,
                           Collins & Aikman Floorcoverings, Inc.

               By:  /s/  Darrel V. McCay
                      ----------------------
               Darrel V. McCay
                                       Vice-President, Chief Financial Officer
                and Director

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘RW’ Filing		Date		Other Filings
Filed on:		12/12/00		10-Q
		7/2/97		8-A12G
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