SEC Comment Letter for FLOTEK INDUSTRIES (FTK) — Dec 7, 2009
FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: Dec. 7, 2009 · CIK: 0000928054 · Accession: 0000000000-09-068980
AI Filing Summary & Sentiment
File numbers found in text: 000-52423
Referenced dates: November 18, 2009, September 14, 2009
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 December 7, 2009 via U.S. mail and facsimile Jerry Dumas, Chief Executive Officer Flotek Industries, Inc. 2930 W. Sam Houston Pkwy N. Houston, Texas 77043 RE: Flotek Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Fiscal Quarter Ended June 30, 2009 Proxy Statement Filed April 29, 2008 File No. 000-52423
Dear Mr. Dumas:
We have reviewed your response letter dated November 18, 2009 and have the following additional comments. If you disagree , we will consider your explanation as to why our comment is inapplicable. Form 10-K for the Fiscal Year Ended December 31, 2008
Amendment No.1 to Form 10-K
Signatures
1. Please refer to comment 15 of our letter dated September 14, 2009. Because the Section 906 certifications contained in your Form 10-K filed on March 16, 2009 were not dated, you must file a full amendment to your annual report that includes the proper certifications required by Item s 601(b)(32) of Regulation S-K. Please ensure that you refer appropriately to the amended Form 10-K in your Section 302 and 906 certifications that are filed in connection with your amendment.
2. Please ensure that your next amendment includes signatures th at conform to the requirements of the Form. See Instruction D to Form 10-K.
* * * *
Mr. Dumas Flotek Industries, Inc. December 7, 2009 Page 2 As appropriate, please respond to these co mments within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested supplemental information. Detailed response letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may ha ve additional comments after reviewing responses to our comments. You may contact Tracey McKoy, Staff A ccountant, at (202) 551-3772 or, in her absence the undersigned Accounting Branch Chief at (202) 551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 with any legal related questions. Sincerely, 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. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
December 7, 2009
via U.S. mail and facsimile
Jerry Dumas, Chief Executive Officer Flotek Industries, Inc. 2930 W. Sam Houston Pkwy N. Houston, Texas 77043 RE: Flotek Industries, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Form 10-Q for the Fiscal Quarter Ended June 30, 2009
Proxy Statement Filed April 29, 2008 File No. 000-52423
Dear Mr. Dumas:
We have reviewed your response letter dated November 18, 2009 and have the
following additional comments. If you disagree , we will consider your explanation as to
why our comment is inapplicable. Form 10-K for the Fiscal Year Ended December 31, 2008
Amendment No.1 to Form 10-K
Signatures
1. Please refer to comment 15 of our letter dated September 14, 2009. Because the
Section 906 certifications contained in your Form 10-K filed on March 16, 2009
were not dated, you must file a full amendment to your annual report that includes
the proper certifications required by Item s 601(b)(32) of Regulation S-K. Please
ensure that you refer appropriately to the amended Form 10-K in your Section
302 and 906 certifications that are filed in connection with your amendment.
2. Please ensure that your next amendment includes signatures th at conform to the
requirements of the Form. See Instruction D to Form 10-K.
* * * *
Mr. Dumas
Flotek Industries, Inc. December 7, 2009 Page 2
As appropriate, please respond to these co mments within 10 business days or tell
us when you will provide us with a response. Please furnish a letter that keys your
responses to our comments and provides any requested supplemental information.
Detailed response letters greatly facilitate our review. Please file your response letter on
EDGAR. Please understand that we may ha ve additional comments after reviewing
responses to our comments. You may contact Tracey McKoy, Staff A ccountant, at (202) 551-3772 or, in her
absence the undersigned Accounting Branch Chief at (202) 551-3355 if you have
questions regarding comments on the financial statements and related matters. Please
contact Sherry Haywood, Staff Attorney at (202) 551-3345 with any legal related
questions.
Sincerely,
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