<SEC-DOCUMENT>0001571049-17-001383.txt : 20171116
<SEC-HEADER>0001571049-17-001383.hdr.sgml : 20171116
<ACCEPTANCE-DATETIME>20170215152147
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001571049-17-001383
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RPC INC
		CENTRAL INDEX KEY:			0000742278
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL, GAS FIELD SERVICES, NBC [1389]
		IRS NUMBER:				581550825
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2801 BUFORD HIGHWAY NE, SUITE 520
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30329
		BUSINESS PHONE:		404-321-2140

	MAIL ADDRESS:	
		STREET 1:		2801 BUFORD HIGHWAY NE, SUITE 520
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30329

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RPC INC
		DATE OF NAME CHANGE:	19950809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RPC ENERGY SERVICES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>CORRESP
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<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<IMG SRC="t1700113_logo.jpg" ALT="">&nbsp;</P>

<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt">RPC Incorporated,
2801 Buford Highway NE., Suite 520, Atlanta, GA 30329. Telephone: (404) 321-2140 Facsimile: (404) 321-5483</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">February 15, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, DC 20549-7010</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 7%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RE:</FONT></TD>
    <TD STYLE="width: 93%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RPC, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form 10-K for the Fiscal Year ended December 31, 2015</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed:&nbsp;&nbsp;February 29, 2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supplemental Response dated January 12, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">File No.: 1-08726</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Your comment letter dated February 3, 2017</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Mr. Horowitz:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter sets forth the responses of RPC, Inc. ("RPC" or the "Company") to your comments in the above referenced letter.  In an effort to facilitate the Staff's review, we have repeated each of the questions in bold prior to setting forth our response thereto in the same order that they appeared in your letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Form 10-K for Fiscal Year Ended December
31, 2015</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Financial Statements and Supplementary
Data, page 33</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Notes to Consolidated Financial Statements,
page 38</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Note 12: Business Segment Information,
page 57</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U></U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Page 2</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify"><B>We note your response to prior comment 1 which states that you have two operating segments. Please address
the following to further clarify your response:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>I.</B></TD><TD STYLE="text-align: left"><B>Address whether you have established a segment manager for each of the operating segments. As part
of your response, include information further describing the responsibilities of both general managers and service line managers;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 13.5pt">We have not established
a segment manager for each of our operating segments because RPC&rsquo;s approach to managing the business is based on its operating
segments as well as its organizational structure. As discussed in our response dated January 12, 2017, RPC is organized by Legal
Entity Groupings (&ldquo;LEGs&rdquo;), which were established primarily as a result of acquisitions and for legal and tax purposes
with a general manager responsible for each of them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 13.5pt">RPC manages its
business as either services offered on the well-site with equipment and personnel (Technical Services) or services and equipment
offered off the well site (Support Services). The businesses under Technical Services generate revenue based on equipment, personnel
operating the equipment and the materials utilized to provide the service. They are all managed, analyzed and reported based on
the similarities of the operational characteristics and costs associated with providing the service. The businesses under Support
Services are primarily able to generate revenue through one source or personnel resource, which is either a hard asset or a personnel
resource. Please refer to the section titled Operating Environment in our response dated January 12, 2017. The general managers
are directly accountable to and maintain regular contact with the Chief Operating Decision Maker (&ldquo;CODM&rdquo;) and therefore
fulfill the role of segment managers for each of the operating segments as outlined in ASC 280-10-50-7.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 13.5pt">The CODM receives
and reviews reports containing discrete financial information that can be used for resource allocation decisions presented by both
LEGs and by Technical Services and Support Services. Both forms of presentation reflect business components that could be considered
operating segments under the Company&rsquo;s management approach. As such, LEGs and Technical Services and Support Services are
two overlapping sets of components for which each of the general managers are responsible. Therefore, in accordance with ASC 280-10-50-9,
RPC would be considered a matrix form of organization. ASC 280-10-50-9 further states that when the CODM reviews financial information
for two overlapping sets of components one of which includes products and services, the set of components based on products and
services would constitute the operating segments. Accordingly, RPC has identified its services based segments as its operating segments.
Further, concluding that our operating segments (and reportable segments) are Technical Services and Support Services provides
disclosures that are more meaningful and informative to investors, as this presentation more accurately reflects the operational
characteristics and economics of our business. Presenting the information by LEGs does not provide adequate insight into the resource
allocation decision process used by the CODM to manage the business as a whole.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 0.25in">General managers
are in charge of the day to day activities and the overall direction of the operations of the services within their areas of responsibility
and maintain regular contact with the CODM. Service line managers report directly to their respective general managers and serve
as additional support for the general managers. They manage the day to day activities of the service line that they are responsible
for and work with their counterparts in other service lines as required. They do not regularly communicate with the CODM and are
not an integral part of the overall decision making process for resource allocation. The CODM makes resource allocation decisions
at the operating segment level and relies on his general managers to implement his strategic directives.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B>Mr. Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>II.</B></TD><TD STYLE="text-align: left"><B>Identify individuals other than the general managers who report directly to the chief operating
decision maker (&ldquo;CODM&rdquo;) and describe their roles;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 0.25in">In addition to
the general managers, the Chief Financial Officer (&ldquo;CFO&rdquo;) reports to the CODM. The CFO is responsible for the finance
functions and is the principal accounting officer and treasurer of the Company. He manages the enterprise shared services functions,
reports accurate and timely historical financial information of the Company, conducts treasury duties such as overseeing the
capital structure of the Company, and directs financial strategic planning and forecasting.<BR>
<BR>
</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>III.</B></TD><TD STYLE="text-align: left"><B>Tell us more about the reporting package reviewed by the CODM on a monthly basis, including the
nature of service line level financial information included in the reporting package. Also tell us whether your board of directors
reviews similar information;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in">As indicated
in our response dated January 12, 2017, the CODM reviews operating results of the overall consolidated entity and the two operating
segments as well as the LEGs. The only service line financial information included in the reporting package provided to the CODM
is revenues and gross profit. However, as discussed in response to VIII below, the CODM does not make resource allocation decisions
based on this service line financial information. The monthly reporting package also includes a balance sheet for the consolidated
entity. For management reporting purposes, the Company does not track all service line assets and liabilities and does not generate
balance sheets by individual service line.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in">The reporting
package presented to the board of directors on a quarterly basis does not include financial information at the service line level.
Their package includes the following:</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating results at a consolidated level consistent with financial
data reported externally to the investors and Securities and Exchange Commission</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating results for the two operating segments &ndash; Technical
Services and Support Services</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating results for each of the LEGs that constitute the consolidated
results</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Consolidated balance sheet</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Consolidated statements of cash flow</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: left">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Page 4</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: left">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>IV.</B></TD><TD STYLE="text-align: left"><B>Explain your annual budgeting process in greater detail. Your response should describe how budgets
are prepared, who approves the budget at each step of the process, the level of detail discussed at each step, and the level at
which the CODM makes changes to the budget;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 0.25in">The budget process
is managed and directed by the financial, planning and analysis (&ldquo;FP&amp;A&rdquo;) group, which reports to the CFO. FP&amp;A
provides the general managers and finance directors that report to them guidance, instructions and budget driver assumptions such
as commodity prices, drilling rig counts, industry trends and capital expenditures. The general managers and their finance directors
use this guidance to develop more detailed instructions that are provided to the service line managers, finance and other operating
personnel. The budget process is based on a bottom up approach and is developed and populated at the general ledger account level
detail by location, service line and department. The budget is reviewed by multiple levels of management throughout the process.
The general managers and directors of finance review the budget at the service line level, operating segment level and at the LEG
level. The CFO and FP&amp;A are engaged throughout the entire process reviewing interim budgeted financial data, assumptions and
providing feedback to each general manager and their team. FP&amp;A periodically provides the CODM with interim budget data and
observations. The CODM reviews the interim data for the overall consolidated entity, the operating segments and the LEGs, consistent
with the analysis and review of actual operating results stated in our response to III above. During the process, the CODM periodically
discusses the budget with the respective general managers. The budget is not final until it has been approved by the CODM.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>V.</B></TD><TD STYLE="text-align: left"><B>Describe the level of detail communicated to the CODM when actual results differ from budgets and
who is involved in meetings with the CODM to discuss budget-to- actual variances;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 0.25in">The monthly reporting
package provided to the CODM includes variance analysis showing budget to actual for each of the reports as detailed below:</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Consolidated Income Statement consistent with financial data reported
externally to the investors and Securities and Exchange Commission - budget to actual for each of the line items down to net income</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating results for each of the LEGs that constitute the consolidated
results - budget to actual for the following categories: Revenues, Gross Profit, Income before tax, and Earnings Before Income
Taxes, Depreciation and Amortization (&ldquo;EBITDA&rdquo;)</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating results for the two operating segments &ndash; budget to
actual for the following categories: Revenues, Operating Profit, and EBITDA</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&Oslash;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Each of the service lines that comprise Technical Services and Support
Services &ndash; budget to actual for revenues and gross profit</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left; text-indent: 0.25in">The CODM
receives feedback from the general managers on a monthly basis after the reporting package is published. The CODM discusses
actual results with each general manager to get explanations for not only variances to budget, but also how budget and actual
results compare to industry developments and trends such as oil and gas prices, rig counts, and customer investments in new
projects. The explanations provided and discussions with each general manager provide the CODM with a near term outlook on
the direction of future results, growth prospects, cost containment activity, and potential impact on capital needs and
resources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B>Mr. Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Page 5</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>VI.</B></TD><TD STYLE="text-align: left; padding-right: 4.5pt"><B>Explain the degree to which the CODM relies on input from general managers
and service line managers in making decisions with regard to operations and resource allocation. In addition, tell us how often
your CODM meets with these individuals and describe topics typically discussed at these meetings;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in">The CODM communicates
with the general managers on at least a weekly basis regarding business trends impacting their financial results, resource requirements
and overall health of the operating segments under their responsibility. In addition, the general managers discuss with the CODM
the various growth opportunities, risks and operational issues facing each operating segment. The CODM relies primarily on direct
input and recommendation from the general managers with regard to various services that comprise their respective areas of responsibility
to make resource allocation decisions. Resource allocation prospects are reviewed on a per project basis which are identified as
either Technical Services or Support Services; these decisions cannot be made at the level of a single service line due to the
complimentary nature and interconnectivity of the service lines within a segment. Please refer to the Resource Allocation and Performance
Assessment section of our response dated January 12, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>VII.</B></TD><TD STYLE="text-align: left"><B>Clarify the process through which resources are allocated to individual service lines, including
the manner in which the services offered in each operating segment are considered; and,</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0.25in; text-align: justify; text-indent: 0.25in">Please
see our responses to I and VI above. The CODM makes resource allocation decisions including, among others, staffing, growth and
maintenance capital expenditures and key initiatives based on operating segments. To illustrate how the resource allocation process
is determined, see the following example:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in">During the
2015-2016 oil and gas industry downturn, management was forced to make a difficult decision regarding staffing levels. The CODM
made an assessment of performance and resource allocation decision at the operating segment level because the services offered
under each segment are complimentary in nature and there are cross training opportunities as discussed in our response dated January
12, 2017. As a result, RPC reduced its operational headcount by approximately 40 percent during this period, with the reduction
being concentrated in the Technical Services segment. The decision made by the CODM at the operating segment level was implemented
by the general managers at the appropriate individual service lines. This action helped reduce operating losses
during this period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B>Mr. Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Page 6</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>VIII.</B></TD><TD STYLE="text-align: left"><B>Describe the basis for determining the compensation of the individuals that report to the CODM.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: left"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in">The total annual
compensation of the individuals that report to the CODM is primarily comprised of the following components:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in"><I>Base salary:</I>
Base salary is established at competitive levels and increases are determined based on the recent financial performance of the
Company, the magnitude of responsibilities, the scope of the position and individual performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in"><I>Performance-based
incentive cash compensation:</I> Performance goals for each of the general managers and the CFO are based on the results of
their areas of responsibility, corporate, or individual performance, or a combination of one or more such measures. The
Company has established return on invested capital as the performance goal &ndash; on a consolidated basis for the CFO and by
LEG for each of its general managers. Return on invested capital (&ldquo;ROIC&rdquo;) is a widely used financial performance
measure that typically correlates with long term change in stockholder value. ROIC is computed as the ratio of EBITDA to
invested capital. Invested capital is generally equal to the aggregate of stockholders&rsquo; equity, accumulated
depreciation and long-term liabilities</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in"><I>Stock-based
incentive compensation</I>: The Company awards restricted stock to these individuals on an annual basis. The amount awarded is
determined on a purely discretionary basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">I trust that we have responded in sufficient
detail to address all of your comments. Please do not hesitate to contact me at (404) 321-2149 if you need further information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: justify">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 11pt; text-align: justify">/s/ Ben M. Palmer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ben M. Palmer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Vice President and Chief Financial
Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">cc:&#9;Ms. Wei Lu</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


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