SEC Comment Letter 0000000000-26-003652 to Flowco Holdings Inc. (FLOC)
Flowco Holdings Inc.
Date: April 10, 2026 · CIK: 0002035149 · Accession: 0000000000-26-003652
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File numbers found in text: 333-294841
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 10, 2026 Joseph R. Edwards 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 April 2, 2026 File No. 333-294841 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 Claudia Rios at 202-551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: John W. Stribling, Esq. </TEXT> </DOCUMENT>