SEC Comment Letter for FLOTEK INDUSTRIES (FTK) — Jun 21, 2010
FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: June 21, 2010 · CIK: 0000928054 · Accession: 0000000000-10-034848
AI Filing Summary & Sentiment
Reasoning
Referenced dates: June 7, 2010
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE June 17, 2010 via U.S. mail and facsimile Jesse E. Neyman Executive Vice President, Finance and Strategic Planning Flotek Industries, Inc. 2930 W. Sam Houston Pkwy N., Suite 300 Houston, Texas 77043 Re: Item 4.02 Form 8-K Filed: May 21, 2010 File No. 1-13270
Dear Mr. Neyman:
We have reviewed your response letter dated June 7, 2010 and have the following comment. Please respond to this letter within five busine ss days. If you do not believe our comments apply to your facts and circumst ances, please tell us why in your response. After reviewing the information you provide in response to this comment, we may have additional comments. Item 4.02 Form 8-K filed on May 21, 2010
1. Please note a report on Form 8-K is required to be filed within four business days after management’s conclusion that previ ously issued financial statements should no longer be relied upon because of an error in such financial statements. Refer to Instruction B and Item 4.02 of Form 8-K.
If you have any questions regarding this comment, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or , in his absence, 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 Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
June 17, 2010
via U.S. mail and facsimile
Jesse E. Neyman Executive Vice President, Finance and Strategic Planning Flotek Industries, Inc. 2930 W. Sam Houston Pkwy N., Suite 300 Houston, Texas 77043
Re: Item 4.02 Form 8-K
Filed: May 21, 2010
File No. 1-13270
Dear Mr. Neyman:
We have reviewed your response letter dated June 7, 2010 and have the following
comment. Please respond to this letter within five busine ss days. If you do not believe
our comments apply to your facts and circumst ances, please tell us why in your response.
After reviewing the information you provide in response to this comment, we may have
additional comments.
Item 4.02 Form 8-K filed on May 21, 2010
1. Please note a report on Form 8-K is required to be filed within four business days
after management’s conclusion that previ ously issued financial statements should
no longer be relied upon because of an error in such financial statements. Refer to
Instruction B and Item 4.02 of Form 8-K.
If you have any questions regarding this comment, please direct them to Ernest
Greene, Staff Accountant, at (202) 551-3733 or , in his absence, 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
Accounting Branch Chief