January 12, 1998
VIA EDGARLINK TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Sonia Galindo
Re: ThermoEnergy Corporation
File No. 333-21613
Request for Withdrawal of Registration Statement on Form SB-2
Dear Ms. Galindo:
In accordance with Rule 477 promulgated under the Securities Act of 1933,
as amended, ThermoEnergy Corporation (the "Company") hereby withdraws its
registration statement on Form SB-2, Registration No. 333-21613, as amended
("Registration Statement"), that was originally filed with the Securities and
Exchange Commission on February 12, 1997. The Company is withdrawing the
Registration Statement because it does not intend to conduct the offering of
shares of Common Stock and Warrants contemplated in the Registration Statement.
No shares of Common Stock of the Company or Warrants have been issued or sold
under the Registration Statement.
If you have any questions with respect to this letter, please call either
Jay H. Lindy, Esq. or Roger S. Woodman, Esq. of the law firm of Waring Cox,
PLC at (901) 543-8000.
Very truly yours,
THERMOENERGY CORPORATION
By: /s/ Dennis Cossey
Chairman of the Board and
Chief Executive Officer
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