December 16, 2005




VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549

         Re:    ThermoRetec Corporation
                Post-Effective Amendment No. 1 to Registration Statement on
                Form S-3 (Registration No. 33-92030)

Ladies and Gentlemen:

         Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended (the "Securities Act"), ThermoRetec Corporation (the "Registrant")
hereby respectfully requests withdrawal of its Post-Effective Amendment No. 1 to
Registration Statement on Form S-3 (Registration No. 33-92030) (the
"Amendment"), filed with the Securities and Exchange Commission (the
"Commission") on September 28, 1998.

         The Registrant is making this request, at the request of the
Commission's Staff, because the Amendment is no longer necessary. No securities
were sold in connection with the amendment that is the subject of this request
for withdrawal. Accordingly, the Registrant respectfully requests the Commission
to consent to the withdrawal of such Amendment pursuant to Rule 477 of the
Securities Act.

         Please address any questions you may have regarding this matter to
Sharon Schlesinger at 781-622-1142.

         Thank you for your assistance.

                                        Thermo Securities Corporation,
                                        as successor to Thermo Retec Corporation
                                        by merger


                                        By:     /s/ Seth H. Hoogasian
                                                -------------------------------
                                        Name:   Seth H. Hoogasian
                                        Title:  President and Secretary