Select Water Solutions, Inc. — Capital/Financing Update 2017

CORRESP 1 filename1.htm

Via EDGAR

June 9, 2017

H. Roger Schwall

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Re: Select Energy Services, Inc.

Registration Statement on Form S-1 File No. 333-217557

Ladies and Gentlemen:

On behalf of Select Energy Services, Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-1 be accelerated to 3:30 p.m., Washington, D.C. time, on June 13, 2017, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

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Securities and Exchange Commission

June 9, 2017

Page 2

cc: David P. Oelman, Vinson & Elkins L.L.P.

Alan Beck, Vinson & Elkins L.L.P.

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