CACTUS, INC.
COBALT CENTER
920 MEMORIAL CITY WAY, SUITE 300
HOUSTON, TEXAS 77024
Via EDGAR
February 5, 2018
Loan Lauren P. Nguyen
Legal Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Cactus, Inc. |
| Registration Statement on Form S-1 |
| (File No. 333-222540) |
Ladies and Gentlemen:
On behalf of Cactus, Inc., 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 February 7, 2018, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
| Very truly yours, | |||
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| CACTUS, INC. | |||
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| By: | /s/ Scott Bender | ||
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| Name: | Scott Bender | |
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| Title: | President and Chief Executive Officer | |
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cc: | Mike Rosenwasser, Vinson & Elkins L.L.P. |
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| Adorys Velazquez, Vinson & Elkins L.L.P. |
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| J. David Kirkland, Jr., Baker Botts L.L.P. |
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| Andrew J. Ericksen, Baker Botts L.L.P. |
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