CORRESP 1 filename1.htm Correspondence Filing

[Dril-Quip, Inc. Letterhead]

September 24, 2008

via facsimile and EDGAR

Mr. Karl Hiller

Ms. Joanna Lam

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington D.C. 20549

 

Re:    Dril-Quip, Inc.
   Letter Dated August 27, 2008
   Form 10-K for the Fiscal Year Ended December 31, 2007
   Filed February 29, 2008
   Form 10-Q for the Quarter Ended March 31, 2008
   Filed May 9, 2008
   Form 10-Q for the Quarter Ended June 30, 2008
   Filed August 7, 2008
   File No. 001-13439

Dear Mr. Hiller and Ms. Lam:

Dril-Quip, Inc., in accordance with the above referenced letter, hereby notifies you that it expects to provide a response to the staff’s comments by October 2, 2008. The company requires additional time to formulate a thorough response.

 

Respectfully,
/s/ Gary D. Smith

Gary D. Smith

Co-Chief Executive Officer and

Co-Chairman of the Board