SecProbe.io

CORRESP
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      Unassociated Document

    December
      29, 2005

    Securities
      and Exchange Commission

    Division
      of Corporation Finance

    Washington
      D.C. 20549-0404

            Attention:
            Jennifer Hardy, Branch Chief

            Craig Slivka, Staff
              Examiner

    Re:
      Acceleration Request of Flotek Industries, Inc.

    Ladies
      and Gentlemen:

    Flotek
      Industries, Inc. (the “Company”), hereby requests acceleration of the effective
      date of Amendment No 2 to the Registration Statement on Form SB-2 (the “Filing”)
      of the Company (file no.333-129308) filed under the Securities Act of 1933,
      as
      amended (the “Securities Act”), to December 30, 2005 at 2: p.m. Eastern Time. In
      connection with such request, the Company hereby furnishes to the Securities
      and
      Exchange Commission (the “Commission”) its written acknowledgement
      that:

    1.
      should
      the Commission or the staff, acting pursuant to delegated authority, declare
      the
      Filing effective, it does not foreclose the Commission from taking any action
      with respect to the filing;

    2.
      the
      action of the Commission or the staff, acting pursuant to delegated authority,
      in declaring the Filing effective, does not relieve the Company from its full
      responsibility for the adequacy and accuracy of the disclosure in the Filing;
      and

    3.
      the
      Company may not assert staff comments and the declaration of effectiveness
      as a
      defense in any proceeding initiated by the Commission or any person under the
      federal securities laws of the United States.

    The
      Company further acknowledges its awareness of its responsibilities under the
      Securities Act and the Securities Exchange Act of 1934 as they relate to the
      proposed public offering of the securities covered in the filing.

    Any
      comments on this request, and notice of acceleration of effectiveness of the
      Filing, may be directed to the
      Company’s counsel, Rita J. Leader, at (713) 871-2025, or to the undersigned.

            Very truly yours,

            /s/ Lisa Bromiley Meier

            Lisa Bromiley Meier, Vice President
              and Chief
              Financial Officer