SEC Comment Letter for RPC INC (RES) (CIK 0000742278) (RES) — Dec 22, 2011
RPC INC (RES) (CIK 0000742278)
Date: Dec. 22, 2011 · CIK: 0000742278 · Accession: 0000000000-11-073266
AI Filing Summary & Sentiment
Letter
December 22, 2011 Via E-mail Ben M. Palmer Vice President and CFO RPC, Inc. 2801 Buford Highway Suite 520 Atlanta, Georgia 30329 Re: RPC, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 4, 2011 File No. 1-08726
Dear Mr. Palmer: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Ethan Horowitz
Ethan Horowitz Branch Chief
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December 22, 2011 Via E-mail Ben M. Palmer Vice President and CFO RPC, Inc. 2801 Buford Highway Suite 520 Atlanta, Georgia 30329 Re: RPC, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 4, 2011 File No. 1-08726 Dear Mr. Palmer: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Ethan Horowitz Ethan Horowitz Branch Chief