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SEC Comment Letter for RPC INC (RES) (CIK 0000742278) (RES) — Oct 18, 2017

RPC INC (RES) (CIK 0000742278)
Date: Oct. 18, 2017 · CIK: 0000742278 · Accession: 0000000000-17-036976

AI Filing Summary & Sentiment

Date
December 31, 2015
Author
/s/ Ethan Horowitz
Form
UPLOAD
Company
RPC INC (RES) (CIK 0000742278)

Letter

Mail Stop 4628 October 18 , 201 7 Via E -mail Ben M. Palmer Chief Financial Officer RPC, Inc. 2801 Buford Highway, Suite 520 Atlanta, Georgia 30329

Re: RPC, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 29, 2016 Form 10 -K for Fiscal Year Ended December 31, 201 6 Filed February 2 8, 201 7 File No. 1 -08726

Dear Mr. Palmer :

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Ethan Horowitz

Show Raw Text
Mail Stop 4628

October 18 , 201 7

Via E -mail
Ben M. Palmer
Chief Financial Officer
RPC, Inc.
2801 Buford Highway, Suite 520
Atlanta, Georgia 30329

Re: RPC, Inc.
Form 10 -K for Fiscal Year Ended December 31, 2015
Filed February 29, 2016
Form 10 -K for Fiscal Year Ended  December 31, 201 6
Filed February 2 8, 201 7
File No. 1 -08726

Dear Mr. Palmer :

We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ Ethan Horowitz

Ethan Horowitz
Accounting Branch Chief
Office of Natural Resources