February 6, 2019
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Attention: | Mr. John Cannarella |
Ms. Jenifer Gallagher |
Re: | Superior Drilling Products, Inc. |
Form 10-K for the Fiscal Year ended December 31, 2017 | |
Filed March 23, 2018 | |
File No. 001-36453 |
Dear Mr. Cannarella and Ms. Gallagher:
This letter is in response to your letter dated December 4, 2018, to Superior Drilling Products, Inc. (the “Company”), transmitting the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) relating to the above referenced Annual Report on Form 10-K for the fiscal year ended December 31, 2017 (the “10-K”).
As discussed with Mr. Cannarella, the Company has been diligently working to provide the requested responses in your letter, but it has had a difficult time gathering all of the specifically requested information. The Company is nearing completion of its response and expects to be able to provide it on or before February 15, 2019. The Company appreciates the Staff’s patience as it works to complete this.
Please call the undersigned at (832) 876-5048 with any additional comments or questions you may have.
Very truly yours, | |
/s/ Christopher Cashion | |
Christopher Cashion | |
Chief Financial Officer |