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SEC Comment Letter for FLOTEK INDUSTRIES (FTK) — Jun 28, 2010

FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: June 28, 2010 · CIK: 0000928054 · Accession: 0000000000-10-036309

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 28, 2010
Author
Terence O’Brien
Form
UPLOAD
Company
FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631

DIVISION OF CORPORATION FINANCE

June 28, 2010 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 completed our review of your filing and do not have any further comments at this time. 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 28, 2010
 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 completed our review of your filing and do not have any further
comments at this time.          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