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
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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