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
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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