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Published on December 22, 2021
Via EDGAR
December 22, 2021
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. 333-261726 |
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 11:00 a.m., Washington, D.C. time, on December 28, 2021, or as soon as practicable thereafter.
Thank you for your assistance in this matter. If you need any additional information, please contact David P. Oelman of Vinson & Elkins L.L.P. at (713) 758-3708.
| Very truly yours, | ||
| SELECT ENERGY SERVICES, INC. | ||
| By: | /s/ Nick L. Swyka | |
| Name: | Nick L. Swyka | |
| Title: | Chief Financial Officer and Senior Vice President | |
| cc: | David P. Oelman, Vinson & Elkins L.L.P. Stephen M. Gill, Vinson & Elkins L.L.P. |