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CORRESP Filing

DNOW Inc.
Date: Aug. 1, 2025 · CIK: 0001599617 · Accession: 0001193125-25-171732

Offering / Registration Process

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File numbers found in text: 333-288909

Date
August 1, 2025
Author
/s/ Raymond W. Chang
Form
CORRESP
Company
DNOW Inc.

Letter

Re: DNOW Inc. Registration Statement on Form S-4 Filed July 24, 2025 File No. 333-288909 Withdrawal of Acceleration Request Ladies and Gentlemen: We respectfully request withdrawal of our acceleration request letter filed as correspondence via EDGAR on July 31, 2025, which requested that the above-referenced Registration Statement become effective on August 5, 2025 at 8:00 a.m. Eastern Time, or as soon thereafter as practicable. The undersigned is no longer requesting that the Registration Statement be declared effective at this specific date and time and hereby formally withdraws such request for acceleration. Please contact Billy Vranish of Kirkland & Ellis LLP at (713) 836-3695 or by email at billy.vranish@kirkland.com or Julian J. Seiguer, P.C. of Kirkland & Ellis LLP at (713) 836-3334 or by email at julian.seiguer@kirkland.com if you have any questions or concerns regarding this matter.

DNOW INC. 7402 North Eldridge Parkway Houston, Texas 77041 August 1, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549

Sincerely,
DNOW INC.

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CORRESP
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 CORRESP

 DNOW INC.
 7402 North Eldridge Parkway
 Houston, Texas 77041
 August 1, 2025 VIA EDGAR
 United States Securities and Exchange Commission Division of
Corporation Finance Office of Energy & Transportation
 100 F Street, N.E. Washington, D.C. 20549

 Re:
 DNOW Inc.
 Registration Statement on Form S-4
 Filed July 24, 2025
 File No. 333-288909
 Withdrawal of Acceleration Request
 Ladies and Gentlemen: We respectfully request
withdrawal of our acceleration request letter filed as correspondence via EDGAR on July 31, 2025, which requested that the above-referenced Registration Statement become effective on August 5, 2025 at 8:00 a.m. Eastern Time, or as soon thereafter as
practicable. The undersigned is no longer requesting that the Registration Statement be declared effective at this specific date and time and hereby formally withdraws such request for acceleration.
 Please contact Billy Vranish of Kirkland & Ellis LLP at (713) 836-3695 or by email at billy.vranish@kirkland.com or Julian J.
Seiguer, P.C. of Kirkland & Ellis LLP at (713) 836-3334 or by email at julian.seiguer@kirkland.com if you have any questions or concerns regarding this matter.

 Sincerely,

 DNOW INC.

 /s/ Raymond W. Chang

 Raymond W. Chang

 Vice President and General Counsel

 cc:
 Julian J. Seiguer, P.C., Kirkland & Ellis LLP
 Billy Vranish, Kirkland & Ellis LLP
 Kerry E. Berchem, Akin Gump Strauss Hauer & Feld LLP
 Bryan D. Flannery, Akin Gump Strauss Hauer & Feld LLP
 Timothy J. Clark, Akin Gump Strauss Hauer & Feld LLP
 Leana N. Garipova, Akin Gump Strauss Hauer & Feld LLP