TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 19, 2021 Kyle S. Ramachandran President & Chief Financial Officer Solaris Oilfield Infrastructure, Inc. 9811 Katy Freeway, Suite 700 Houston, Texas 77024 Re: Solaris Oilfield Infrastructure, Inc. Registration Statement on Form S-3 Filed October 15, 2021 File No. 333-260289 Dear Mr. Ramachandran: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jessica Lewis