SEC Comment Letter for RPC INC (RES) (CIK 0000742278) (RES) — Nov 1, 2006

RPC INC (RES) (CIK 0000742278)
Date: Nov. 1, 2006 · CIK: 0000742278 · Accession: 0000000000-06-053243

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AI Filing Summary & Sentiment

File numbers found in text: 001-08726

Date

October 30, 2006

Author

B r a n c h C h i e f

Form

UPLOAD

Company

RPC INC (RES) (CIK 0000742278)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 October 30, 2006 Mr. Ben M. Palmer Vice President and Chief Financial Officer RPC, Inc. 2170 Piedmont Road, NE Atlanta, GA 30324

Re: RPC, Inc. Form 10-K for the Fiscal Year Ended December 31, 2005 Filed March 113, 2006 File No. 001-08726

Dear Mr. Palmer:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
A p r i l S i f f o r d
B r a n c h C h i e f

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        October 30, 2006

Mr. Ben M. Palmer
Vice President and Chief Financial Officer
RPC, Inc.
2170 Piedmont Road, NE
Atlanta, GA  30324

 Re: RPC, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2005
Filed March 113, 2006
  File No. 001-08726

Dear Mr. Palmer:

We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

Sincerely,

        A p r i l  S i f f o r d
        B r a n c h  C h i e f

cc:  Mr. Ryan Milne

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