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                             September 2, 2022

       Gregg Piontek
       Senior Vice President and Chief Financial Officer
       Newpark Resources, Inc.
       9320 Lakeside Boulevard, Suite 100
       The Woodlands, Texas 77381

                                                        Re: Newpark Resources,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 25,
2022
                                                            Form 10-Q for the
Quarterly Period Ended June 30, 2022
                                                            Filed August 3,
2022
                                                            File No. 001-02960

       Dear Mr. Piontek:

              We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Item 1A. Risk Factors, page 8

   1.                                                   Tell us how management
considered including a risk factor addressing inflation and the
                                                        impact that higher
interest rates and increased costs will have on interest expense,
                                                        materials and other
aspects of your business operations that may be materially impacted
                                                        by inflation.
       Item 7. Managements Discussion and Analysis of Financial Condition and
Results of Operations,
       page 21

   2.                                                   You disclose in your
August 2022 investor presentation that you are reshaping your
                                                        balance sheet to
support growth plans. Please discuss and analyze your financial
                                                        condition and changes
in your financial condition, and to the extent applicable, the impact
 Gregg Piontek
Newpark Resources, Inc.
September 2, 2022
Page 2
         of inflation. Also discuss material events and uncertainties,
including any changes
         expected to result from your    reshaping    efforts, that may impact
your future financial
         condition. Refer to Item 303(a) of Regulation S-K.
Form 10-Q for the Quarterly Period Ended June 30, 2022

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Operating Segment Results, page 21

3.       You disclose that inflationary pressures are negatively impacting your
segment's operating
         income. Your discussion and analysis of segment cost of revenues is
limited to the context
         of operating income, which does not address your cost of revenues
directly. Please
         discuss and analyze cost of revenues, quantify the effect that
inflation had on cost of
         revenues and discuss changes in the significant components of cost of
revenues that
         caused cost of revenues to materially vary between periods.
Liquidity and Capital Resources, page 27

4.       You disclose that substantially all your $20.2 million of cash on hand
at June 30, 2022
         resides in your international subsidiaries. Subject to maintaining
sufficient cash
         requirements to support the strategic objectives of these
international subsidiaries and
         complying with applicable exchange or cash controls, you expect to
continue to repatriate
         available cash from these international subsidiaries. In addition, you
had net cash outflows
         from operations in 2021 and the six months ended June 30, 2022 in
comparison to net
         cash inflows from operations in 2020 and 2019. Please disclose the
impact on your
         liquidity of having substantially all of your cash in international
subsidiaries, how much
         cash you expect to repatriate. the tax impact of any repatriation and
any known trends or
         any known demands, commitments, events or uncertainties that will
result in or that are
         reasonably likely to result in liquidity increasing or decreasing in
any material way.
       In closing, 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.

      You may contact Robert Babula, Staff Accountant at (202) 551-3339, or Gus
Rodriguez,
Branch Chief at (202) 551-3752 with any questions.



FirstName LastNameGregg Piontek                                Sincerely,
Comapany NameNewpark Resources, Inc.
                                                               Division of
Corporation Finance
September 2, 2022 Page 2                                       Office of Energy
& Transportation
FirstName LastName