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CORRESP Filing

DNOW Inc.
Date: Aug. 1, 2025 · CIK: 0001599617 · Accession: 0001193125-25-171735

Offering / Registration Process

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File numbers found in text: 333-288909

Date
July 24, 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 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, DNOW Inc. (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 9:00 a.m., Eastern Time, on August 5, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective. 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, as soon as the registration statement has been declared effective, or if you have any other 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
 1
 filename1.htm

 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
 Ladies and Gentlemen: Pursuant to Rule 461
under the Securities Act of 1933, as amended, DNOW Inc. (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 9:00 a.m., Eastern Time, on August 5, 2025, or as
soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
 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, as soon as the registration statement has been declared
effective, or if you have any other 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