SCHEDULE 13G             Page 1 of 4
Filing for 1997

PLYMOUTH RUBBER COMPANY, INC.  CLASS "B"
Cusip # 730026200
AMENDMENT NO.  3


PLYMOUTH RUBBER COMPANY, INC.
Cusip Number   730026200        Page 2 of 4  


1.NAME OF REPORTING PERSON
S.S.  or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

Wilen Management Company,Inc.

2.CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a)
(b)**

3.SEC USE ONLY

4.CITIZIN OR PLACE OF ORGANIZATION

NUMBER OF SHARES BENEFICALLY OWNED BY EACH REPORTING
PERSON WITH:

5.  SOLE VOTING POWER
118,379 Shares

6.  SHARED VOTING POWER
NONE

7.  SOLE DISPOSITIVE POWER
118,379 Shares

8.  SHARES DISPOSTIVE POWER
NONE

9.AGGREGATE AMOUNT BENEFICALLY OWNED BY EACH PERSON

118,379 Shares

10.CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES*

N/A

11.PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

9.7%

12.TYPE OF REPORTING PERSON*

IA


PLYMOUTH RUBBER COMPANY, INC.
Cusip Number   730026200      Page 3 of 4  



Item 1.   Security and Issuer:

This statement relates to the common stock of Plymouth Rubber
Company, Inc. ("The Issuer") 104 Revere Street, Canton, MA  02021.

Item 2.   Identity and Background:

(a)Name of Person Filing: Wilen Management Company, Inc.

(b)Address of Principal Business Office:  
2360 West Joppa Road, Suite 226 
Lutherville, MD  21093

(c)Citizenship or Place of Organization:   Maryland

(d)Title of Class of Securities:  Common Stock Class "B"

(e)CUSIP Number:  730026200


Item 3.:

The Entity Filing is an Investment Adviser registered under
section 203 of the Investment Advisers Act of 1940.


Item 4.  Ownership:

(a)Amount Beneficially Owned:  118,379 shares

(b)Percent of class:  9.7%

(c)Number of Shares as to which such entity has:
(i)Sole power to vote or to direct the vote:  118,379 shares
(ii)Shared power to vote or to direct the vote:  None
(iii)Sole power to dispose or to direct the disposition of: 118,379 shares.
(iv)shared power to dispose or to direct the disposition of:  None


Item 5.  Ownership of Five Percent or Less of a Class of Securities:  
Not Applicable


PLYMOUTH RUBBER COMPANY, INC.
Cusip Number   730026200         Page 4 of 4  



Item 6.    Ownership of More Than Five Percent on Behalf of Another Person: 

Not Applicable

Item 7.    Identification and Classification of Subsidiaries which
acquired the security being reported on by the Parent Holding Company:  

Not Applicable

Item 8.    Identification and Classification of Members of the Group:

Not Applicable

Item 9.    Notice of Dissolution of Group:

Not Applicable

Item 10.  Certification:

By signing below I certify that, to the best of my knowledge and belief,
the securities referred to above were acquired in the ordinary course
of business and were not acquired for the purpose of and do not have
the effect of changing or influencing the control of the issuer of such
securities and were not acquired in connection with or as a participant
in any transaction having such purposes or effect.
 
Signature

After reasonable inquiry and to the best of my knowledge and belief,
I certify that the information set forth in this statement is true,
complete and correct.

Dated this 23rd day of February, 1998.

_________________________________ 
Signature  


James Wilen, President 
Wilen Management Company, Inc.