SEC Company Response from ProFrac Holding (ACDC) — Aug 3, 2022
ProFrac Holding Corp.
Date: Aug. 3, 2022 · CIK: 0001881487 · Accession: 0001193125-22-211072
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File numbers found in text: 333-266465
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CORRESP 1 filename1.htm CORRESP ProFrac Holding Corp. 333 Shops Boulevard, Suite 301 Willow Park, Texas 76087 (254) 776-3722 August 3, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F. Street, N.E. Washington, D.C. 20549-3561 Attention: Liz Packebusch Re: ProFrac Holding Corp. Registration Statement on Form S-1 File No. 333-266465 Ladies and Gentlemen: On behalf of ProFrac Holding Corp., 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-1 be accelerated to 4:00 P.M., Washington, D.C. time, on August 5, 2022, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Scott D. Rubinsky of Vinson & Elkins L.L.P. at (713) 758-3287 and that such effectiveness also be confirmed in writing. Thank you for your assistance in this matter. [Signature Page Follows] Securities and Exchange Commission August 3, 2022 Page 2 Very truly yours, PROFRAC HOLDING CORP. By: /s/ Lance Turner Name: Lance Turner Title: Chief Financial Officer cc: Robert Willette, ProFrac Holding Corp. Michael S. Telle, Vinson & Elkins L.L.P. Scott D. Rubinsky, Vinson & Elkins L.L.P. [Signature Page to Company Acceleration Request]