0001193125-16-606486.txt : 20160628 0001193125-16-606486.hdr.sgml : 20160628 20160527163704 ACCESSION NUMBER: 0001193125-16-606486 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160527 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARBO CERAMICS INC CENTRAL INDEX KEY: 0001009672 STANDARD INDUSTRIAL CLASSIFICATION: ABRASIVE ASBESTOS & MISC NONMETALLIC MINERAL PRODUCTS [3290] IRS NUMBER: 721100013 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 575 NORTH DAIRY ASHFORD STREET 2: SUITE 300 CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 2819216400 MAIL ADDRESS: STREET 1: 575 NORTH DAIRY ASHFORD STREET 2: SUITE 300 CITY: HOUSTON STATE: TX ZIP: 77079 CORRESP 1 filename1.htm CORRESP

CARBO CERAMICS INC.

575 North Dairy Ashford, Suite 300

Houston, Texas 77079

May 27, 2016

VIA EDGAR CORRESPONDENCE

Sherry Haywood

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7553

 

  Re: CARBO Ceramics Inc.
    Registration Statement on Form S-3 (File No. 333-211519)

Dear Ms. Haywood:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CARBO Ceramics Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3, as amended, be accelerated so that it will be declared effective by 3:00pm, Eastern Time, on May 31, 2016, or as soon thereafter as reasonably practicable (the “Effective Date”).

The Company hereby acknowledges its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement. In addition, the Company hereby acknowledges that:

 

  •   should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  •   the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Ms. Sherry Haywood

Securities and Exchange Commission

P. 2

 

Please contact Christopher E. Austin of Cleary Gottlieb Steen & Hamilton LLP at (212) 225-2434 or Andrea M. Basham of Cleary Gottlieb Steen & Hamilton LLP at (212) 225-2755 counsel to the Company, if you have any questions or concerns regarding this matter.

[remainder of page intentionally left blank]

Ms. Sherry Haywood

Securities and Exchange Commission

P. 3

 

Very truly yours,

 

CARBO Ceramics Inc.

By:   /s/ ERNESTO BAUTISTA III
  Name:   Ernesto Bautista III
  Title:   Chief Financial Officer

 

cc: Gary A. Kolstad
  John Bakht
      CARBO Ceramics Inc.

 

  Christopher E. Austin
  Andrea M. Basham
      Cleary Gottlieb Steen & Hamilton LLP