March 22, 2017
Via EDGAR
H. Roger Schwall
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: | Patterson-UTI Energy, Inc. |
Registration Statement on Form S-4 (as amended) |
File No. 333-215655 |
Ladies and Gentlemen:
Please refer to the acceleration request (the “Acceleration Request”) submitted on March 21, 2017 by Patterson-UTI Energy, Inc. (the “Company”) pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, with respect to the above referenced Registration Statement on Form S-4. The Company hereby withdraws the Acceleration Request.
On behalf of the Company, 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-4 be accelerated to 4:30 p.m., Washington, D.C. time, on March 22, 2017, or as soon as practicable thereafter. As requested by the staff (“Staff”) of the Securities and Exchange Commission (the “Commission”), the Company hereby acknowledges that:
• | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your assistance with this matter.
Securities and Exchange Commission
March 22, 2017
Page 2
Very truly yours,
PATTERSON-UTI ENERGY, INC. | ||
By: | /s/ John E. Vollmer III | |
Name: | John E. Vollmer III | |
Title: | Senior Vice President—Corporate Development, Chief Financial Officer and Treasurer |
Enclosures
cc: | William Andrew Hendricks, Jr. |
Stephen M. Gill, Vinson & Elkins L.L.P. |
Douglas E. McWilliams, Vinson & Elkins L.L.P. |