TETRA Technologies, Inc.

December 31, 2014

VIA EDGAR

Mr. John Cannarella

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: TETRA Technologies, Inc.

Form 10-K for Fiscal Year Ended December 31, 2013

Filed March 3, 2014

File No. 001-13455

Dear Mr. Cannarella:

We acknowledge receipt of the Securities and Exchange Commission’s letter dated December 23, 2014, with respect to the above-referenced Form 10-K filed by TETRA Technologies, Inc. We have commenced work on a letter in response to the Staff’s comments; however, we will require additional time to fully respond to the Staff’s comments. Per your discussion with our counsel, we have requested an extension until January 22, 2015, to respond to the Staff’s comments. This letter confirms our request for such extension and we expect to file our response on or before January 22, 2015.

Please do not hesitate to contact the undersigned at (281) 364-5029 or Bill McDonald, Andrews Kurth LLP, at (713) 220-4813 if you have any questions.

Sincerely,

/s/Elijio V. Serrano

Elijio V. Serrano

Senior Vice President and Chief Financial Officer

cc:Karl Hiller, Branch Chief, Securities and Exchange Commission

Kimberly Calder, Assistant Chief Accountant, Securities and Exchange Commission

Bill McDonald, Andrews Kurth LLP

24955 Interstate 45 North

The Woodlands, Texas 77380