SEC Comment Letter 0000000000-23-007971 to PATTERSON UTI ENERGY INC (PTEN) (CIK 0000889900) (PTEN)

PATTERSON UTI ENERGY INC (PTEN) (CIK 0000889900)
Date: July 26, 2023 · CIK: 0000889900 · Accession: 0000000000-23-007971

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AI Filing Summary & Sentiment

File numbers found in text: 333-273295

Date

July 26, 2023

Author

Not clearly detected

Form

UPLOAD

Company

PATTERSON UTI ENERGY INC (PTEN) (CIK 0000889900)

Letter

United States securities and exchange commission logo July 26, 2023 William Andrew Hendricks, Jr. President and Chief Executive Officer Patterson-UTI Energy, Inc. 10713 W. Sam Houston Pkwy N., Suite 800 Houston, TX 77064 Re:Patterson-UTI Energy, Inc. Registration Statement on Form S-4 Filed July 17, 2023 File No. 333-273295 Dear William Andrew Hendricks: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Daniel Morris, Legal Branch Chief, at (202) 551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Tull Florey

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United States securities and exchange commission logo
July 26, 2023
William Andrew Hendricks, Jr.
President and Chief Executive Officer
Patterson-UTI Energy, Inc.
10713 W. Sam Houston Pkwy N., Suite 800
Houston, TX 77064
Re:Patterson-UTI Energy, Inc.
Registration Statement on Form S-4
Filed July 17, 2023
File No. 333-273295
Dear William Andrew Hendricks:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or Daniel
Morris, Legal Branch Chief, at (202) 551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Tull Florey

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