Subject: amendments to Rule 15c2-11 Author: Linda Kibler at Internet Date: 4/6/99 1:48 PM Attn: Jonathan G. Katz, Secretary Securities and Exchange Commission. US 1 Industries, Inc., 1000 Colfax Street, Gary, Indiana 46406 is opposed to the proposed amendments to Rule 15c2-11. The company opposes these amendments because of the burdent they would place on market makers, making the market situation even more difficult for small companies such as US 1 Industries. Michael E. Kibler, President, US 1 Industries, Inc.