TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 15, 2023 Ben Palmer Chief Executive Officer RPC Inc. 2801 Buford Highway, Suite 300 Atlanta, Georgia 30329 Re: RPC Inc. Form 10-K for the Fiscal Year ended December 31, 2022 Filed February 27, 2023 File No. 001-08726 Dear Ben Palmer: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation