1775 St. James Place
                              Houston, Texas 77056

Securities and Exchange Commission                                     VIA EDGAR
Washington, D.C. 20549

         Re:      Kirby Corporation
                  File No. 1-7615

Ladies and Gentlemen:

         This  letter  will  serve  as a  formal  request  to  the  Division  of
Corporation Finance of the Securities and Exchange Commission (the "Commission")
to withdraw the Application  for Withdrawal from Listing of Securities  Pursuant
to Section 12(d) of the Securities Exchange Act of 1934, dated October 23, 1996,
filed with the Commission on November 4, 1996.


                                            KIRBY CORPORATION

                                   By:      /s/
                                            G. Stephen Holcomb, Vice President

CORPDAL:57587.1  13085-00001