SEC Comment Letter for RPC INC (RES) (CIK 0000742278) (RES) — Sep 8, 2008
RPC INC (RES) (CIK 0000742278)
Date: Sept. 8, 2008 · CIK: 0000742278 · Accession: 0000000000-08-045054
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 7010 September 8, 2008 Via U.S. Mail and Fax (404)321-5483 Mr. Ben M. Palmer Chief Financial Officer RPC, Inc. 2801 Buford Highway, Suite 520 Atlanta, GA 30329 Re: RPC, Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 Filed March 4, 2008 Form 10-Q for the Quarterly Period Ended June 30, 2008 Filed August 4, 2008 File No. 1-08726
Dear Mr. Palmer: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , / s / B r a d S k i n n e r B r a d S k i n n e r Senior Assistant Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
September 8, 2008
Via U.S. Mail and Fax (404)321-5483
Mr. Ben M. Palmer
Chief Financial Officer RPC, Inc. 2801 Buford Highway, Suite 520 Atlanta, GA 30329
Re: RPC, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed March 4, 2008 Form 10-Q for the Quarterly Period Ended June 30, 2008 Filed August 4, 2008
File No. 1-08726
Dear Mr. Palmer: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , / s / B r a d S k i n n e r B r a d S k i n n e r Senior Assistant Chief Accountant