METRETEK TECHNOLOGIES, INC. 303 EAST SEVENTEEN AVENUE, SUITE 660 DENVER, COLORADO 80203 303.785.8080 - FAX 303-785-8085 www.metretek/com ---------------- October 14, 2004 Securities and Exchange Commission Mail Stop 0409 450 5th Street, N.W. Washington, D.C. 20549 Re: Metretek Technologies, Inc. Form 8-K, filed October 6, 2004 Dear Sirs/Madams: In response to the comment letter by the Commission, dated October 8, 2004, related to the captioned filing, the Company has today filed Form 8-K/A, Amendment No. 1, amending the filing. In addition, as requested in the Commission's letter, the Company hereby acknowledges that: - the Company is responsible for the adequacy and accuracy of the disclosure in the filings; - staff comments or changes to disclosure in response to staff comments in filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filings; and - the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, W. Phillip Marcum, President and Chief Executive Officer