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SEC Comment Letter 0000000000-26-001234 to Flowco Holdings Inc. (FLOC)

Flowco Holdings Inc.
Date: Feb. 5, 2026 · CIK: 0002035149 · Accession: 0000000000-26-001234

Offering / Registration Process

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File numbers found in text: 333-293202

Date
February 5, 2026
Author
Office of Technology
Form
UPLOAD
Company
Flowco Holdings Inc.

Letter

February 5, 2026 Joseph R. Edwards President and Chief Executive Officer Flowco Holdings Inc. 1300 Post Oak Blvd., Suite 450 Houston, Texas 77056 Re:Flowco Holdings Inc. Registration Statement on Form S-3 Filed February 4, 2026 File No. 333-293202 Dear Joseph R. Edwards: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:John W. Stribling

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February 5, 2026
Joseph R. Edwards
President and Chief Executive Officer
Flowco Holdings Inc.
1300 Post Oak Blvd., Suite 450
Houston, Texas 77056
Re:Flowco Holdings Inc.
Registration Statement on Form S-3
Filed February 4, 2026
File No. 333-293202
Dear Joseph R. Edwards:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:John W. Stribling