TSET, INC.
                          464 Common Street, Suite 301
                          Belmont, Massachusetts 02478

                                 August 12, 2002

                                 FILED VIA EDGAR
                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             450 Fifth Street, N.W.
                              Washington, DC 20549

                               Attn: Steven Duvall

        RE: REQUEST FOR WITHDRAWAL OF REGISTRATION STATEMENT ON FORM SB-1

                                   TSET, Inc.
                               File No.: 333-91194

                              Ladies and Gentlemen:

Pursuant  to Rule  477(a)  under the  General  Rules and  Regulations  under the
Securities  Act of 1933, as amended (the "1933 Act"),  submitted  electronically
via the EDGAR system,  please consider this  correspondence as an application to
the U.S.  Securities and Exchange Commission (the "SEC") for an order permitting
TSET, Inc. (the  "Registrant") to withdrawal the Registration  Statement on Form
SB-1 filed by the Registrant on June 26, 2002 and Pre-Effective  Amendment No. 1
filed on  August 2,  2002,  (collectively,  the  "Registration  Statement").

No securities  were sold in connection with the offering that was the subject of
the Registration Statement. The withdrawal is being sought at the request of the
SEC  upon  notification  from  the SEC that  the  filing  of the  Post-Effective
Amendment  is not  suitable as a means to  disclose  certain  amendments  to the
Registrant's  equity  line with  Fusion  Capital  Fund II,  LLC,  and that a new
registration statement should be filed with the SEC with respect to the offering
for these  purposes.  Based  upon the  foregoing,  the  Registrant  respectfully
submits that such a withdrawal  would be consistent with the public interest and
the protection of investors.  The Registrant  requests that, in accordance  with
the  provisions  of Rule  477(a)  under  the 1933  Act,  the SEC  issue an order
granting the desired withdrawal.

Sincerely,

/s/ Daniel R. Dwight

Daniel R. Dwight