SEC Company Response from TETRA TECHNOLOGIES INC (TTI) (CIK 0000844965) (TTI) — Apr 4, 2016
TETRA TECHNOLOGIES INC (TTI) (CIK 0000844965)
Date: April 4, 2016 · CIK: 0000844965 · Accession: 0000844965-16-000123
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File numbers found in text: 333-210335
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CORRESP 1 filename1.htm CORRESP TETRA TECHNOLOGIES, INC. 24955 Interstate 45 North The Woodlands, TX 77380 (281) 367-1983 April 4, 2016 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Timothy S. Levenberg Re: TETRA Technologies, Inc. Registration Statement on Form S-3 (File No. 333-210335) Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, TETRA Technologies, Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-210335) (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on April 6, 2016, or as soon as practicable thereafter. The Company hereby acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, TETRA TECHNOLOGIES, INC. By: /s/Bass C. Wallace, Jr. Name: Bass C. Wallace, Jr. Title: Sr. Vice President and General Counsel