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                                                            October 25, 2024

Joseph R. Edwards
Chief Executive Officer
Flowco Holdings Inc.
10370 Richmond Ave., Suite 1325
Houston, Texas 77042

       Re: Flowco Holdings Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted October 15, 2024
           CIK No. 0002035149
Dear Joseph R. Edwards:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our September 27, 2024 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
Year Ended December 31, 2023 Compared to Year Ended December 31, 2022, page 85

1.     We note your revised disclosure in response to prior comment 11. Please
further
       revise to discuss the results of each segment's income from operations.
 October 25, 2024
Page 2
2.     We note your revised disclosure in response to prior comment 12. Please
further
       revise to disclose what portion of the 40% increase in rental revenue is
attributable to
       the increase in the number of average active systems sold, general price
increases of
       your active systems, and your active system mix evolving toward higher
priced HPGL
       systems. Refer to Item 303(b) of Regulation S-K.
Liquidity and Capital Resources, page 89

3.     We note your revised disclosure in response to prior comment 7. Please
further revise
       to include a quantified discussion of the potential payments due under
the TRA
       assuming exchange of all LLC interests and the factors that may impact
such amounts,
       such as the market price of your stock at the time of exchange and the
prevailing
       federal tax rate, similar to the disclosures you added to page 77.
Flowco MergeCo LLC
Note 2. Summary of Significant Accounting Policies
Revenue Recognition, page F-15

4.     We note your revised disclosure in response to prior comment 20. Please
further
       explain to us how you determined that control transfers to the customer
when they are
       notified the equipment is complete and ready for pick up. In this
regard, tell us
       whether after such notification has been made if the equipment is
separately identified
       and if you have the ability to use the equipment or direct the equipment
to another
       customer. Also tell us the average length of time between when
notification is given
       and the equipment is picked up. Refer to ASC 606-10-55-82 and 55-83.
Note 10. Share-based Compensation, page F-25

5.     We note your responses to prior comments 9 and 21. Please revise your
disclosure
       here to indicate that upon completion of the organizational transactions
the respective
       plans governing these profit units will end with all profits units
vesting. In this regard,
       we refer you to adjustment (5) on page 80.
Flogistix
Note 2 - Summary of Significant Accounting Policies
Revenue Recognition, page F-71

6.     We note your response to prior comment 25 and revised disclosures.
Please tell us and
       revise to describe what the arrangements to lease compressor packages
entail, the
       nature of the non-lease service component, and how you determined it is
the
       predominant component in the rental agreement. Also, tell us how these
arrangements
       differ from the Flowco MergeCo LLC arrangements that include the lease
of
       compressors and non-lease components, but the lease of the equipment is
considered
       the predominate component.
 October 25, 2024
Page 3

        Please contact Melissa Kindelan at 202-551-3564 or Christine Dietz at
202-551-3408
if you have questions regarding comments on the financial statements and
related
matters. Please contact Matthew Crispino at 202-551-3456 or Jan Woo at
202-551-3453 with
any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:   John Stribling
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