United States securities and exchange commission logo May 17, 2022 John Gibson Chief Executive Officer Flotek Industries, Inc. 8846 N. Sam Houston Parkway W. Houston, Texas 77064 Re: Flotek Industries, Inc. Registration Statement on Form S-3 Filed May 11, 2022 File No. 333-264875 Dear Mr. Gibson: 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 Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brandon T. Byrne