<PAGE> March 15, 1994 Securities and Exchange Commission Operations Center, Stop 0-7 6432 General Green Way Alexandria, Virginia 22312 Re: Kimberly-Clark Corporation; Registration Statement on Form S-3; Registration No. 33-52343 (Mississippi Business Finance Corporation Industrial Development Revenue Bonds, Series 1994 (Kimberly-Clark Corporation Project)) Gentlemen: In accordance with Rule 477 under the Securities Act of 1933 (the "Securities Act"), Kimberly-Clark Corporation (the "Registrant") hereby applies for withdrawal of the above- referenced registration statement and requests that the Commission find such withdrawal to be consistent with the public interest and the protection of investors and consent thereto. After a series of discussions and correspondence between counsel for the Registrant and counsel for Goldman, Sachs & Co., the underwriter of the proposed bond offering, on the one hand, and Messrs. Barry Summer and Andrew Petillon of the Staff, on the other hand, the Registrant has determined that given its time constraints and prevailing conditions in the bond market, a public offering of the bonds is no longer practicable. Pursuant to Rule 477(c) under the Securities Act, please issue a withdrawal order for the above-referenced registration statement. In order for us to confirm the granting of such order, please fax a copy of such order to David M. Dolan, counsel to the Registrant, at (214) 830-1578. Thank you. Very truly yours, /s/ O. George Everbach - ---------------------- O. George Everbach OGE/dmd cc: Barry Summer, Esq. Andrew Petillon, Esq.