PATTERSON-UTI ENERGY, INC.
10713 W. Sam Houston Pkwy N., Suite 800
Houston, TX 77064
July 28, 2023
VIA EDGAR
Anuja A. Majmudar
Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549-3561
| Re: | Patterson-UTI Energy, Inc. |
Registration Statement on Form S-4, as amended
File No. 333-273295
Dear Ms. Majmudar:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Patterson-UTI Energy, Inc. (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 11:00 a.m., Eastern Time, on July 31, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Gibson, Dunn & Crutcher LLP, requests by telephone that such Registration Statement be declared effective. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Please contact Tull R. Florey of Gibson, Dunn & Crutcher LLP by telephone at (346) 718-6767 or via email at TFlorey@gibsondunn.com as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. We also respectfully request that a copy of the written order from the Commission verifying the effective time of such Registration Statement be sent to Mr. Florey via email at TFlorey@gibsondunn.com.
| Sincerely, |
/s/ William Andrew Hendricks, Jr. |
| Name: William Andrew Hendricks, Jr. |
| Title: President and Chief Executive Officer |
| cc: | Tull R. Florey |
Gibson, Dunn & Crutcher LLP
