July 21, 2025

Ryan G. Ezell
Chief Executive Officer
Flotek Industries, Inc.
5775 N. Sam Houston Parkway W., Suite 400
Houston, TX 77086

       Re: Flotek Industries, Inc.
           Registration Statement on Form S-3
           Filed July 10, 2025
           File No. 333-288606
Dear Ryan G. Ezell:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.
 July 21, 2025
Page 2
Registration Statement on Form S-3
General

1.     We note your disclosure in your Form 8-K/A filed May 1, 2025, that a
subsidiary of
       Flotek Industries, PWRTEK, LLC, acquired certain mobile power generation
assets
       and related intellectual property from ProFrac GDM, LLC, an indirect
subsidiary of
       ProFrac Holding Corp. pursuant to an asset purchase agreement entered
into on April
       28, 2025, and that PWRTEK also entered into an agreement for a six-year
dry lease of
       certain of the acquired assets with ProFrac GDM. We also note your
disclosure that
       the total consideration for all of the transactions entered into with
ProFrac and its
       subsidiaries was $105 million. It appears that financial statements and
pro forma
       financial statements reflecting the acquisitions may be required
pursuant to Rule 8-04
       and 8-05 of Regulation S-X and Item 11(b) of Form S-3. Please provide
the
       appropriate financial statements or provide a detailed analysis
explaining why you are
       not required to do so.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Juan Grana at 202-551-6034 or Margaret Sawicki at
202-551-7153
with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   E. James Cowen, Esq.