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