Correspondence 0000071829-23-000003 from NEWPARK RESOURCES INC (NR) (CIK 0000071829) (NPKI)
NEWPARK RESOURCES INC (NR) (CIK 0000071829)
Date: Jan. 27, 2023 · CIK: 0000071829 · Accession: 0000071829-23-000003
AI Filing Summary & Sentiment
File numbers found in text: 001-02960
Referenced dates: September 2, 2022
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Attention: Robert Babula and Gus Rodriguez Filed February 25, 2022 Form 10-Q for the Quarterly Period Ended June 30, 2022 Filed August 3, 2022 File No. 001-02960
Dear Messrs. Babula and Rodriguez:
Newpark Resources, Inc. (the “Company”) is in receipt of your letter dated September 2, 2022 (the “Comment Letter”) that sets forth the comments from the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Form 10-K and Form 10-Q. This letter will confirm the telephone conversation yesterday between Mr. Babula and Mr. Piontek, the Company’s Chief Financial Officer, relating to our receipt of such letter on January 26, 2023. In that telephone conversation, we committed to responding to the Comment Letter promptly and intend to provide a response to the Staff no later than February 9, 2023.
If you have any questions or require any additional information with respect to the above, please do not hesitate to contact me at gpiontek@newpark.com or 281-362-6821.
Very truly yours,
NEWPARK RESOURCES, INC.
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CORRESP 1 filename1.htm Document January 27, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attention: Robert Babula and Gus Rodriguez RE: Newpark Resources, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 25, 2022 Form 10-Q for the Quarterly Period Ended June 30, 2022 Filed August 3, 2022 File No. 001-02960 Dear Messrs. Babula and Rodriguez: Newpark Resources, Inc. (the “Company”) is in receipt of your letter dated September 2, 2022 (the “Comment Letter”) that sets forth the comments from the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Form 10-K and Form 10-Q. This letter will confirm the telephone conversation yesterday between Mr. Babula and Mr. Piontek, the Company’s Chief Financial Officer, relating to our receipt of such letter on January 26, 2023. In that telephone conversation, we committed to responding to the Comment Letter promptly and intend to provide a response to the Staff no later than February 9, 2023. If you have any questions or require any additional information with respect to the above, please do not hesitate to contact me at gpiontek@newpark.com or 281-362-6821. Very truly yours, NEWPARK RESOURCES, INC. (Registrant) By: /s/ Gregg S. Piontek Gregg S. Piontek Senior Vice President and Chief Financial Officer cc: E. Chipman Earle, Newpark Resources, Inc. Gerald Spedale, Gibson, Dunn & Crutcher LLP Deloitte & Touche LLP Newpark Resources, Inc. • 9320 Lakeside Blvd., Suite 100, The Woodlands, Texas 77381 • (281) 362-6800 • FAX (281) 362-6801