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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-045765.txt : 20060911
<SEC-HEADER>0000000000-05-045765.hdr.sgml : 20060911
<ACCEPTANCE-DATETIME>20050902140723
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-045765
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050902

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			THERMADYNE HOLDINGS CORP /DE
		CENTRAL INDEX KEY:			0000850660
		STANDARD INDUSTRIAL CLASSIFICATION:	MACHINE TOOLS, METAL CUTTING TYPES [3541]
		IRS NUMBER:				742482571
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		16052 SWINGLEY RIDGE RD.
		STREET 2:		SUITE 300
		CITY:			CHESTERFIELD
		STATE:			MO
		ZIP:			63017
		BUSINESS PHONE:		636 728 3032

	MAIL ADDRESS:	
		STREET 1:		16052 SWINGLEY RIDGE RD.
		STREET 2:		SUITE 300
		CITY:			CHESTERFIELD
		STATE:			MO
		ZIP:			63017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TD II
		DATE OF NAME CHANGE:	19940131

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TD II /DE/
		DATE OF NAME CHANGE:	19940131
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-014376
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


      		September 2, 2005


Via U.S. Mail and Facsimile to (636) 728-3010

David L. Dyckman
Executive Vice President and Chief Financial Officer
Thermadyne Holdings Corporation
16052 Swingley Ridge Road, Suite 300
Chesterfield, Missouri 63017


	Re:	Thermadyne Holdings Corporation
		Form 10-K for the year ended December 31, 2004
		Filed March 31, 2005
Forms 10-Q for the periods ended March 31, 2005
      File No. 000-23378


Dear Mr. Dyckman:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


								Sincerely,


								Martin F. James
								Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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