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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 
 FORM 10-K/A
 AMENDMENT NO. 1
 
 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2006
 Commission File Number 0-23378
 
 Thermadyne Holdings Corporation
  Delaware
    
    74-2482571(State or other jurisdiction 
of incorporation or organization)
    
    (IRS Employer
Identification No.)16052 Swingley Ridge Road, Suite 300
Chesterfield, Missouri
    
    63017
(Zip Code)(Address of principal executive offices)
 (636) 728-3000   Securities registered pursuant to Section 12(b) of the Act:
None
Securities registered pursuant to Section 12(g) of the Act:
 Name of each exchangeTitle of each class
    
    on which registeredCommon Stock, $.01par value
    
    OTC BB
 
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Table of Contents
 Part IIITEM 9A CONTROLS AND PROCEDURESPart IVITEM 15
EXHIBITS AND FINANCIAL STATEMENT SCHEDULESSIGNATURESExhibit IndexConsent of Independent Registered Public Accounting FirmSection 302 CertificationSection 302 Certification




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EXPLANATORY NOTE
      §
    
    restate Managements Report on Internal Control Over Financial Reporting, and
amend managements assessment of the effectiveness of our disclosure controls and
procedures;§
    
    file a restated Report of Independent Registered Public Accounting Firm regarding
the Companys Internal Control Over Financial Reporting and Managements report
thereon; and§
    
    file certain exhibits required with this Amendment No. 1.




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Item 9A. Controls and Procedures
 (a) Evaluation of Disclosure Controls and Procedures
   (b) Managements Report on Internal Control Over Financial Reporting (as Restated)
    Internal Control-Integrated Framework,
  (c) Remediation of Prior Material Weaknesses




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Ineffective internal controls over the financial statement close process.
 Inadequate and insufficient controls related to foreign currency accounting
 Insufficient controls related to the determination and reporting of the liabilities for
deferred taxes and state income taxes and the provision for income taxes
 Lack of oversight and monitoring of our smaller international locations




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Inadequate procedures to properly reconcile inter-company account balances
  (d) Changes in Internal Control Over Financial Reporting




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Report of Independent Registered Public Accounting Firm
 
 Internal ControlIntegrated Framework
        Internal Control-Integrated Framework Internal Control-Integrated
Framework




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SIGNATURES
  THERMADYNE HOLDINGS CORPORATIONBy:
    /s/Mark F. JollyMark F. JollyDate: August 13, 2007
    
    Vice President and Global Controller




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THERMADYNE HOLDINGS CORPORATION
 
 EXHIBIT INDEX TO FORM 10-K/A (AMENDMENT NO. 1)
 ExhibitNo.
    
    
    
    Exhibit23.3
    
    
    
    Consent of Independent Registered Public Accounting Firm31.1
    
    
    
    Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.31.2
    
    
    
    Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.