-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Nu465CIDsibHfDFrbmRQzkFg8nyKyjLQ/Stgr5ukTJAOCm9Xj5w3XVxE7cvLcpfy Kw3/E1G6uuy/+eoG3UQSWg== 0001193125-07-082013.txt : 20070807 0001193125-07-082013.hdr.sgml : 20070807 20070416201821 ACCESSION NUMBER: 0001193125-07-082013 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070416 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BJ SERVICES CO CENTRAL INDEX KEY: 0000864328 STANDARD INDUSTRIAL CLASSIFICATION: OIL, GAS FIELD SERVICES, NBC [1389] IRS NUMBER: 630084140 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4601 WESTWAY PARK BLVD CITY: HOUSTON STATE: TX ZIP: 77041 BUSINESS PHONE: 7134624239 MAIL ADDRESS: STREET 1: 4601 WESTWAY PARK BLVD STREET 2: 4601 WESTWAY PARK BLVD CITY: HOUSTON STATE: TX ZIP: 77041 CORRESP 1 filename1.htm SEC Letter

Andrews Kurth LLP

600 Travis, Suite 4200

Houston, Texas 77002

April 16, 2007

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E., Mail Stop 7010

Washington, D.C. 20549-7010

Attn: Mr. Bob Carroll

 

Re:

  

BJ Services Company

Form 10-K for the year ended September 30, 2006

Filed December 7, 2006

  Form 10-Q for the quarter ended December 31, 2006
  File No. 001-10570

Ladies and Gentlemen:

BJ Services Company has received the Staff’s comment letter, dated April 2, 2007, with respect to the above referenced filing of the Company. Based upon the nature of the comments, the Company estimates that it will need more time to prepare its response to the Staff’s comments and to prepare the associated disclosure. In addition to preparing the response to the Staff’s comments, the Company’s accounting staff is engaged in preparing its Form 10-Q for the period ended March 31, 2007. Accordingly, on behalf of the Company, as previously discussed with the Staff, we respectfully request an extension of the ten business day period for preparation and filing of a response. The Company will provide a response to the Staff’s comment letter on or before April 30, 2007.

Your consideration of this request is appreciated. Please do not hesitate to contact the undersigned at (713) 220-4200 with any comments or questions concerning the above.

Very truly yours,

/s/ Melinda Brunger

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