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SEC Comment Letter for FLOTEK INDUSTRIES (FTK) — Oct 15, 2007

FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: Oct. 15, 2007 · CIK: 0000928054 · Accession: 0000000000-07-050252

AI Filing Summary & Sentiment

File numbers found in text: 001-13270

Date
October 15, 2007
Author
Not clearly detected
Form
UPLOAD
Company
FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 October 15, 2007 via U.S. mail and facsimile Ms. Lisa G. Meier Chief Financial Officer Flotek Industries, Inc. 7030 Empire Central Drive Houston, TX 77040 RE: Flotek Industries, Inc. Form 10-K for the Fiscal Year ended December 31, 2006 Filed March 16, 2007 Form 10-Q for the Quarterly Period ended June 30, 2007 Filed August 9, 2007 File No. 001-13270

Dear Ms. Meier:

We have completed our review of these filings and have no further comments at this time.

If you have any further questions regard ing our review of your filings, please direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al Pavot, Staff Accountant, at (202) 551-3738, or to the undersigned at (202) 551-3355. S i n c e r e l y , T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

Mail Stop 7010

October 15, 2007

via U.S. mail and facsimile

Ms. Lisa G. Meier   Chief Financial Officer
Flotek Industries, Inc.
7030 Empire Central Drive
Houston, TX  77040
RE: Flotek Industries, Inc.
Form 10-K for the Fiscal Year ended December 31, 2006
  Filed March 16, 2007   Form 10-Q for the Quarterly Period ended June 30, 2007
Filed August 9, 2007 File No. 001-13270

Dear Ms. Meier:

We have completed our review of these filings and have no further comments at
this time.

If you have any further questions regard ing our review of your filings, please
direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al
Pavot, Staff Accountant, at  (202) 551-3738, or to the undersigned at (202) 551-3355.
        S i n c e r e l y ,            T e r e n c e  O ’ B r i e n         A c c o u n t i n g  B r a n c h  C h i e f