July 3, 2001 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Reference is made to the Asset Purchase Agreement among Applied Extrusion Technologies, Inc., QPF, L.L.C. and Hood Companies, Inc....

                                                                     Exhibit 2.3

                                                      July 3, 2001


Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Washington, D.C.  20549

Ladies and Gentlemen:

     Reference is made to the Asset Purchase Agreement among Applied Extrusion
Technologies, Inc., QPF, L.L.C. and Hood Companies, Inc. dated as of May 3, 2001
(the "Purchase Agreement"), filed today with the Securities and Exchange
Commission (the "Commission").  The Registrant hereby agrees to furnish to the
Commission, upon request, a copy of any annex, schedule or exhibit to the
Purchase Agreement omitted from the copy of such agreement filed as an exhibit
to the Current Report.

                                    Very truly yours,

                                    APPLIED EXTRUSION TECHNOLOGIES, INC.


                                   By: /s/ Xxxxxxx X. Xxxxxx
                                       ---------------------
                                       Xxxxxxx X. Xxxxxx
                                       Senior Vice President and Chief Financial
                                       Officer