SEC Comment Letter for FLOTEK INDUSTRIES (FTK) — Jan 21, 2016

FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: Jan. 21, 2016 · CIK: 0000928054 · Accession: 0000000000-16-062149

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 21, 2016

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)

Letter

Mail Stop 4631 January 21, 2016 Via E -mail Mr. Robert M. Schmitz Chief Financial Officer Flotek Industries, Inc. 10603 West Sam Houston Parkway North, Suite 300 Houston , Texas 7 7064

RE: Flotek Industries, Inc. Form 10 -K for the Year E nded December 31, 2014 Filed January 27 , 2015 File No. 1 -13270

Dear Mr. Schmitz :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules requir e.

Sincerely,
/s/ Terence O ’Brien

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Mail Stop 4631

January 21, 2016

Via E -mail
Mr. Robert M. Schmitz
Chief Financial Officer
Flotek Industries, Inc.
10603 West Sam Houston Parkway North, Suite 300
Houston , Texas 7 7064

RE: Flotek Industries, Inc.
Form 10 -K for the Year E nded December 31, 2014
Filed January 27 , 2015
File No. 1 -13270

Dear Mr. Schmitz :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securiti es laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules requir e.

Sincerely,

       /s/ Terence O ’Brien

Terence O’Brien
       Accounting Branch Chief
Office of Manufacturing and Construction

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