<SEC-DOCUMENT>0001193125-17-261944.txt : 20171020
<SEC-HEADER>0001193125-17-261944.hdr.sgml : 20171020
<ACCEPTANCE-DATETIME>20170818125006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-261944
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170818

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRANK'S INTERNATIONAL N.V.
		CENTRAL INDEX KEY:			0001575828
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL, GAS FIELD SERVICES, NBC [1389]
		IRS NUMBER:				981107145
		STATE OF INCORPORATION:			P7
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		MASTENMAKERSWEG 1
		CITY:			DEN HELDER
		STATE:			P7
		ZIP:			1786 PB
		BUSINESS PHONE:		31223670000

	MAIL ADDRESS:	
		STREET 1:		POSTBUS 9182
		CITY:			AMSTERDAM
		STATE:			P7
		ZIP:			1006 AD

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Frank's International N.V.
		DATE OF NAME CHANGE:	20130501
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="right">


<IMG SRC="g444354g93w91.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">August&nbsp;18, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Karl
Hiller </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Branch Chief, Office of Natural Resources </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United
States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-4628 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="2%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="97%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Re:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Frank&#146;s International N.V.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Form 10-K for the Fiscal Year ended December&nbsp;31, 2016</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Filed February&nbsp;24, 2017</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">File No.&nbsp;001-36053</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><B><I></I></B>Set forth below are the responses of Frank&#146;s International N.V. (the &#147;<B><I>Company</I></B>,&#148;
&#147;<B><I>we</I></B>,&#148; &#147;<B><I>us</I></B>&#148; or &#147;<B><I>our</I></B>&#148;) to comments received from the staff of the Division of Corporation Finance (the &#147;<B><I>Staff</I></B>&#148;) of the Securities and Exchange Commission
(the &#147;<B><I>Commission</I></B>&#148;) by letter dated August&nbsp;7, 2017, with respect to the Company&#146;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2016 (the &#147;<B><I>10-K</I></B>&#148;), filed with the
Commission on February&nbsp;24, 2017. <B><I> </I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">For your convenience, each response is prefaced by the exact text of the
Staff&#146;s corresponding comment in bold, italicized text. All references to page numbers and captions correspond to the 10-K unless otherwise specified. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Form 10-K for the Fiscal Year ended December&nbsp;31, 2016 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Consolidated Statements of Operations, page 55 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>1.</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>We note you present cost of revenues for Equipment rentals and services and Products exclusive of depreciation and amortization. However, you do not disclose the amount of depreciation and amortization excluded
from each line item. If you are relying on the accommodation outlined in SAB Topic 11:B, you should report either on separate lines or parenthetically the amounts of depreciation and amortization that are attributable to each line from which these
have been excluded. </I></B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>RESPONSE: </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">We acknowledge the Staff&#146;s comment and after further consideration of SAB Topic 11.B, we will separately disclose depreciation and
amortization excluded from cost of revenues related to Equipment rentals and services and depreciation and amortization excluded from cost of </P>
<P STYLE="margin-top:48pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="right"><B>Frank&#146;s International N.V. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="right"><B>Mastenmakersweg 1 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="right"><B>1786 PB,
Den Helder </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="right"><B>The Netherlands </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="right"><B>www.franksinternational.com </B></P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
revenues related to Products in the notes to our consolidated financial statements beginning with our Quarterly Report on Form 10-Q for the quarter ending September&nbsp;30, 2017. The following
table depicts the depreciation and amortization associated with each line for the years ended December&nbsp;31, 2017, 2016 and 2015 (in thousands): </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="76%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2017</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2016</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>2015</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Equipment rentals and services</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">TBA</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">101,260</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">95,825</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Products</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">TBA</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,254</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,233</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">General and administrative expenses</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">TBA</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,701</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">8,904</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">TBA</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">114,215</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">108,962</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:3.00px double #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Note 21&nbsp;&#150;&nbsp;Supplemental Cash Flow Information, page 87 </U></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>Please provide information regarding the noncash activities associated with conversion of the preferred stock and units of FICV held by Mosing Holdings, LLC as well as the recognition of the tax receivable
agreement liability that was triggered by this conversion to comply with the disclosure requirements of FASB
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">ASC&nbsp;230-10-50-3.</FONT></FONT></FONT> </I></B></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>RESPONSE: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman"><I></I>We acknowledge the
Staff&#146;s comment. Pursuant to FASB ASC 230-10-50-3, <I>Statement of Cash Flows</I>, we will present information about all investing and financing activities that affect recognized assets or liabilities but that do not result in cash receipts or
cash payments in future filings. This will include disclosure to present in our notes to our consolidated financial statements noncash activities associated with conversion of the preferred stock of $55.9 million, noncash activities related to the
recognition of the tax receivable agreement liability of $124.6 million and the related non-cash deferred tax impact of the tax receivable agreement liability of $68.7 million beginning with our Quarterly Report on Form 10-Q for the quarter ending
September&nbsp;30, 2017.<I> </I></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Note 23&nbsp;&#150;&nbsp;Quarterly Financial Data (Unaudited), page 91 </U></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>3</I></B><B>.</B></TD>
<TD ALIGN="left" VALIGN="top"><B></B><B><I>Please expand your presentation to include gross profit in accordance with Item&nbsp;302(a)(1) of Regulation S-K. </I></B></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><U>RESPONSE: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">We acknowledge
the Staff&#146;s comment and respectfully propose to expand the relevant disclosure to include gross profit beginning with our Annual Report on Form 10-K for the year ending December&nbsp;31, 2017. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Closing Comments </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">In connection with responding to the Staff&#146;s comments, we acknowledge that: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">the Company is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">Please direct any questions that you have with respect to the foregoing or if any additional supplemental information is required by the
Staff, please contact me at (713)&nbsp;231-2548. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="12%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">FRANK&#146;S INTERNATIONAL N.V.</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="24"></TD>
<TD HEIGHT="24" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ KYLE MCCLURE</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Kyle McClure</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Title:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">SVP and CFO</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Enclosures </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Jenifer Gallagher (Securities and Exchange Commission) </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Alejandro Cestero (Frank&#146;s International N.V.) </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Ozong Etta (Frank&#146;s International N.V.) </TD></TR></TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g444354g93w91.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g444354g93w91.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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M/YG_  HT[ 'G6O\ T"S^9_PHT[ 'G6O_ $"S^9_PHT[ 'G6O_0+/YG_"C3L
M>=:_] L_F?\ "C3L >=:_P#0+/YG_"C3L >=:_\ 0+/YG_"C3L &:UQ_R"S^
M9_PHT[ ;R8V+@8&.GI6A)%>>;]DD\G/F8^7'6D]@,C.K?]-?TJ/>*T#.K?\
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' 4 % '__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
