Correspondence 0001193125-26-040648 from Flowco Holdings Inc. (FLOC)
Flowco Holdings Inc.
Date: Feb. 6, 2026 · CIK: 0002035149 · Accession: 0001193125-26-040648
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293202
Letter
FLOWCO HOLDINGS INC. 1300 Post Oak Blvd., Suite 450 Houston, Texas 77056 February 6, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4628 Attention: Jan Woo Re: Flowco Holdings Inc. Registration Statement on Form S-3 Filed February 4, 2026 File No. 333-293202 Dear Ms. Woo: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Flowco Holdings Inc. (the “ Company ”), hereby requests that the effective date of the Company’s Registration Statement on Form S-3, Registration Number 333-293202 (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 12:00 P.M., Washington, D.C. time, on February 10, 2025, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform David Buck of Sidley Austin LLP at (713) 495-4521 or John Stribling of Sidley Austin LLP at (713) 495-4673. Very truly yours, /s/ Joseph R. Edwards Joseph R. Edwards President and Chief Executive Officer cc: David C. Buck, Sidley Austin LLP John W. Stribling, Sidley Austin LLP
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CORRESP 1 filename1.htm CORRESP FLOWCO HOLDINGS INC. 1300 Post Oak Blvd., Suite 450 Houston, Texas 77056 February 6, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4628 Attention: Jan Woo Re: Flowco Holdings Inc. Registration Statement on Form S-3 Filed February 4, 2026 File No. 333-293202 Dear Ms. Woo: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Flowco Holdings Inc. (the “ Company ”), hereby requests that the effective date of the Company’s Registration Statement on Form S-3, Registration Number 333-293202 (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 12:00 P.M., Washington, D.C. time, on February 10, 2025, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform David Buck of Sidley Austin LLP at (713) 495-4521 or John Stribling of Sidley Austin LLP at (713) 495-4673. Very truly yours, /s/ Joseph R. Edwards Joseph R. Edwards President and Chief Executive Officer cc: David C. Buck, Sidley Austin LLP John W. Stribling, Sidley Austin LLP