diff --git a/gas/as.c b/gas/as.c
index 32459a8..85a04a3 100644
--- a/gas/as.c
+++ b/gas/as.c
@@ -1107,32 +1107,6 @@ perform_an_assembly_pass (int argc, char ** argv)
     read_a_source_file ("");
 }
 
-#ifdef OBJ_ELF
-static void
-create_obj_attrs_section (void)
-{
-  segT s;
-  char *p;
-  offsetT size;
-  const char *name;
-
-  size = bfd_elf_obj_attr_size (stdoutput);
-  if (size)
-    {
-      name = get_elf_backend_data (stdoutput)->obj_attrs_section;
-      if (!name)
-	name = ".gnu.attributes";
-      s = subseg_new (name, 0);
-      elf_section_type (s)
-	= get_elf_backend_data (stdoutput)->obj_attrs_section_type;
-      bfd_set_section_flags (stdoutput, s, SEC_READONLY | SEC_DATA);
-      frag_now_fix ();
-      p = frag_more (size);
-      bfd_elf_set_obj_attr_contents (stdoutput, (bfd_byte *)p, size);
-    }
-}
-#endif
-
 
 int
 main (int argc, char ** argv)
@@ -1257,11 +1231,6 @@ main (int argc, char ** argv)
   md_end ();
 #endif
 
-#ifdef OBJ_ELF
-  if (IS_ELF)
-    create_obj_attrs_section ();
-#endif
-
 #if defined OBJ_ELF || defined OBJ_MAYBE_ELF
   if ((flag_execstack || flag_noexecstack)
       && OUTPUT_FLAVOR == bfd_target_elf_flavour)
diff --git a/gas/write.c b/gas/write.c
index d1918e6..0657b56 100644
--- a/gas/write.c
+++ b/gas/write.c
@@ -1693,63 +1693,98 @@ set_symtab (void)
 #endif
 
 static void
-subsegs_finish (void)
+subsegs_finish_section (asection *s)
 {
   struct frchain *frchainP;
+  segment_info_type *seginfo = seg_info (s);
+  if (!seginfo)
+    return;
+
+  for (frchainP = seginfo->frchainP;
+       frchainP != NULL;
+       frchainP = frchainP->frch_next)
+    {
+      int alignment = 0;
+
+      subseg_set (s, frchainP->frch_subseg);
+
+      /* This now gets called even if we had errors.  In that case,
+	 any alignment is meaningless, and, moreover, will look weird
+	 if we are generating a listing.  */
+      if (!had_errors ())
+	{
+	  alignment = SUB_SEGMENT_ALIGN (now_seg, frchainP);
+	  if ((bfd_get_section_flags (now_seg->owner, now_seg) & SEC_MERGE)
+	      && now_seg->entsize)
+	    {
+	      unsigned int entsize = now_seg->entsize;
+	      int entalign = 0;
+
+	      while ((entsize & 1) == 0)
+		{
+		  ++entalign;
+		  entsize >>= 1;
+		}
+
+	      if (entalign > alignment)
+		alignment = entalign;
+	    }
+	}
+
+      if (subseg_text_p (now_seg))
+	frag_align_code (alignment, 0);
+      else
+	frag_align (alignment, 0, 0);
+
+      /* frag_align will have left a new frag.
+	 Use this last frag for an empty ".fill".
+
+	 For this segment ...
+	 Create a last frag. Do not leave a "being filled in frag".  */
+      frag_wane (frag_now);
+      frag_now->fr_fix = 0;
+      know (frag_now->fr_next == NULL);
+    }
+}
+
+static void
+subsegs_finish (void)
+{
   asection *s;
 
   for (s = stdoutput->sections; s; s = s->next)
+    subsegs_finish_section (s);
+}
+
+#ifdef OBJ_ELF
+static void
+create_obj_attrs_section (void)
+{
+  segT s;
+  char *p;
+  offsetT size;
+  const char *name;
+
+  size = bfd_elf_obj_attr_size (stdoutput);
+  if (size)
     {
-      segment_info_type *seginfo = seg_info (s);
-      if (!seginfo)
-	continue;
-
-      for (frchainP = seginfo->frchainP;
-	   frchainP != NULL;
-	   frchainP = frchainP->frch_next)
-	{
-	  int alignment = 0;
-
-	  subseg_set (s, frchainP->frch_subseg);
-
-	  /* This now gets called even if we had errors.  In that case,
-	     any alignment is meaningless, and, moreover, will look weird
-	     if we are generating a listing.  */
-	  if (!had_errors ())
-	    {
-	      alignment = SUB_SEGMENT_ALIGN (now_seg, frchainP);
-	      if ((bfd_get_section_flags (now_seg->owner, now_seg) & SEC_MERGE)
-		  && now_seg->entsize)
-		{
-		  unsigned int entsize = now_seg->entsize;
-		  int entalign = 0;
-
-		  while ((entsize & 1) == 0)
-		    {
-		      ++entalign;
-		      entsize >>= 1;
-		    }
-		  if (entalign > alignment)
-		    alignment = entalign;
-		}
-	    }
-
-	  if (subseg_text_p (now_seg))
-	    frag_align_code (alignment, 0);
-	  else
-	    frag_align (alignment, 0, 0);
-
-	  /* frag_align will have left a new frag.
-	     Use this last frag for an empty ".fill".
-
-	     For this segment ...
-	     Create a last frag. Do not leave a "being filled in frag".  */
-	  frag_wane (frag_now);
-	  frag_now->fr_fix = 0;
-	  know (frag_now->fr_next == NULL);
-	}
+      name = get_elf_backend_data (stdoutput)->obj_attrs_section;
+      if (!name)
+	name = ".gnu.attributes";
+      s = subseg_new (name, 0);
+      elf_section_type (s)
+	= get_elf_backend_data (stdoutput)->obj_attrs_section_type;
+      bfd_set_section_flags (stdoutput, s, SEC_READONLY | SEC_DATA);
+      frag_now_fix ();
+      p = frag_more (size);
+      bfd_elf_set_obj_attr_contents (stdoutput, (bfd_byte *)p, size);
+
+      subsegs_finish_section (s);
+      relax_segment (seg_info (s)->frchainP->frch_root, s, 0);
+      size_seg (stdoutput, s, NULL);
     }
 }
+#endif
 
 /* Write the object file.  */
 
@@ -1843,6 +1878,11 @@ write_object_file (void)
   md_post_relax_hook;
 #endif
 
+#ifdef OBJ_ELF
+  if (IS_ELF)
+    create_obj_attrs_section ();
+#endif
+
 #ifndef WORKING_DOT_WORD
   {
     struct broken_word *lie;