SEC Comment Letter for TETRA TECHNOLOGIES (TTI) — Oct 4, 2007
TETRA TECHNOLOGIES INC
Date: Oct. 4, 2007 · CIK: 0000844965 · Accession: 0000000000-07-048428
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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