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SEC Comment Letter for TETRA TECHNOLOGIES (TTI) — Oct 4, 2007

TETRA TECHNOLOGIES INC
Date: Oct. 4, 2007 · CIK: 0000844965 · Accession: 0000000000-07-048428

AI Filing Summary & Sentiment

Date
October 4, 2007
Author
Not clearly detected
Form
UPLOAD
Company
TETRA TECHNOLOGIES INC

Letter

Mail Stop 3561

October 4, 2007

By Facsimile and U.S. Mail

Joseph M. Abell Senior V.P. and Chief Financial Officer TETRA Technologies, Inc. 25025 I-45 North Suite 600 The Woodlands, TX 77380 Re: TETRA Technologies, Inc. Form 10-K for Fiscal Year Ended December 31, 2006 Filed March 1, 2007 File No. 1-13455 Dear Mr. Abell:

We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , M i c h a e l M o r a n A c c o u n t i n g B r a n c h C h i e f

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Mail Stop 3561

            October 4, 2007

By Facsimile and U.S. Mail

 Joseph M. Abell Senior V.P. and Chief Financial Officer TETRA Technologies, Inc. 25025 I-45 North Suite 600 The Woodlands, TX 77380
 Re: TETRA Technologies, Inc.  Form 10-K for Fiscal Year Ended December 31, 2006  Filed March 1, 2007            File No. 1-13455
Dear Mr. Abell:

 We have completed our review of your Form 10-K and have no further comments
at this time.            S i n c e r e l y ,             M i c h a e l  M o r a n          A c c o u n t i n g  B r a n c h  C h i e f