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SEC Company Response from FLOTEK INDUSTRIES (FTK) — Jun 29, 2010

FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)
Date: June 29, 2010 · CIK: 0000928054 · Accession: 0001193125-10-149881

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File numbers found in text: 333-166442

Date
June 29, 2010
Author
Jesse E. Neyman
Form
CORRESP
Company
FLOTEK INDUSTRIES INC/CN/ (FTK) (CIK 0000928054)

Letter

Correspondence

2930 W. Sam Houston Pkwy N., Suite 300

Houston, Texas 77043

(713) 849-9911

June 29, 2010

VIA EDGAR AND VIA FACSIMILE (703) 813-6968

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jay Ingram

Re: Registration Statement on Form S-3 (No. 333-166442) of Flotek Industries, Inc.

Ladies and Gentlemen:

On behalf of Flotek Industries, Inc. (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 3:00 p.m., Washington, D.C. time, on Thursday, July 1, 2010, or as soon thereafter as practicable. The Company hereby acknowledges that:

•

should the Securities and Exchange Commission (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;

•

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

•

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.

This request has also been transmitted via EDGAR.

Very truly yours,
FLOTEK INDUSTRIES, INC.

Show Raw Text
CORRESP
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Correspondence

 2930 W. Sam Houston Pkwy N., Suite 300

Houston, Texas 77043

(713) 849-9911

June 29, 2010

 VIA
EDGAR AND VIA FACSIMILE (703) 813-6968

 United States Securities and Exchange Commission

100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Jay Ingram

Re:
Registration Statement on Form S-3 (No. 333-166442) of Flotek Industries, Inc.

Ladies and Gentlemen:

 On behalf
of Flotek Industries, Inc. (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on
Form S-3 be accelerated to 3:00 p.m., Washington, D.C. time, on Thursday, July 1, 2010, or as soon thereafter as practicable. The Company hereby acknowledges that:

•

 should the Securities and Exchange Commission (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;

•

 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

•

 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.

 This request has also been transmitted via EDGAR.

Very truly yours,

FLOTEK INDUSTRIES, INC.

By:

 /s/ Jesse E. Neyman

Name:

Jesse E. Neyman

Title:

Executive Vice President,

Finance and Strategic Planning