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SEC Company Response from FLOTEK INDUSTRIES (FTK) — Jan 6, 2016

FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: Jan. 6, 2016 · CIK: 0000928054 · Accession: 0000928054-16-000067

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Reasoning

Referenced dates: December 23, 2015

Date
January 6, 2016
Author
/s/ Robert M. Schmitz
Form
CORRESP
Company
FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Form 10-Q for the Period Ended September 30, 2015 Filed October 21, 2015 Response dated December 17, 2015 File No. 1-13270

Dear Mr. O’Brien:

We have received the comment from the staff of the Division of Corporation Finance of the Securities and Exchange Commission by letter dated December 23, 2015, with respect to the above-referenced filings. We respectfully request an additional five business days, until January 15, 2016, to respond to your comment.

A copy of this letter has been furnished on EDGAR as correspondence.

Very truly yours,
/s/ Robert M. Schmitz

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CORRESP
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		CORRESP

10603 W. Sam Houston Pkwy N.

Suite 300

Houston, Texas 77064

(713)-849-9911

January 6, 2016

Mr. Terence O’Brien

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. Stop 4631

Washington, D.C. 20549

RE:     Flotek Industries, Inc.

Form 10-K for the Year Ended December 31, 2014

Filed January 27, 2015

Form 10-Q for the Period Ended September 30, 2015

Filed October 21, 2015

Response dated December 17, 2015

File No. 1-13270

Dear Mr. O’Brien:

We have received the comment from the staff of the Division of Corporation Finance of the Securities and Exchange Commission by letter dated December 23, 2015, with respect to the above-referenced filings.  We respectfully request an additional five business days, until January 15, 2016, to respond to your comment.

A copy of this letter has been furnished on EDGAR as correspondence.

Very truly yours,

/s/ Robert M. Schmitz

Robert M. Schmitz

Executive Vice President and Chief Financial Officer

cc:

 Nudrat Salik

W. Mark Young (Andrews Kurth LLP)