Via EDGAR

 

March 27, 2018

 

John Reynolds

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549-3561

 

Re:         Select Energy Services, Inc.

Registration Statement on Form S-1
File No. 333-222679

 

Ladies and Gentlemen:

 

On behalf of Select Energy Services, 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 4:30 p.m., Washington, D.C. time, on March 29, 2018, or as soon as practicable thereafter.

 

Thank you for your assistance in this matter.

 

 

Securities and Exchange Commission

March 27, 2018

Page 2

 

	Very truly yours,
	SELECT ENERGY SERVICES, INC.
	By:	/s/ Holli C. Ladhani
	Name:	Holli C. Ladhani
	Title:	President and Chief Executive Officer

 

cc:                                David P. Oelman, Vinson & Elkins L.L.P.

Alan Beck, Vinson & Elkins L.L.P.