# EDGAR Filing Document

**Accession Number:** 0000071829
**File Stem:** 0000071829-23-000003
**Filing Date:** 2023-1
**Character Count:** 3118
**Document Hash:** b3100165dd4583e573fd9059261d9c28
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000071829-23-000003.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0000071829-23-000003

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NEWPARK RESOURCES INC
- **CENTRAL INDEX KEY:** 0000071829
- **STANDARD INDUSTRIAL CLASSIFICATION:** OIL & GAS FILED MACHINERY & EQUIPMENT [3533]
- **IRS NUMBER:** 721123385
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9320 LAKESIDE BOULEVARD
- **STREET 2:** SUITE 100
- **CITY:** THE WOODLANDS
- **STATE:** TX
- **ZIP:** 77381
- **BUSINESS PHONE:** 281-362-6800

**MAIL ADDRESS:**
- **STREET 1:** 9320 LAKESIDE BOULEVARD
- **STREET 2:** SUITE 100
- **CITY:** THE WOODLANDS
- **STATE:** TX
- **ZIP:** 77381

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NEW PARK MINING CO
- **DATE OF NAME CHANGE:** 19720828

![image_0.jpg](image_0.jpg)

![image_1.jpg](image_1.jpg)

**January 27, 2023**

**<u>VIA EDGAR</u>**

**United States Securities and Exchange Commission**

**Division of Corporation Finance** 

**Office of Energy & Transportation**

**100 F Street, N.E.**

**Washington, D.C. 20549** 

**Attention: Robert Babula and Gus Rodriguez**

**RE:&nbsp;&nbsp;&nbsp;&nbsp;Newpark Resources, Inc.** 

**Form 10-K for the Fiscal Year Ended December 31, 2021**

**Filed February 25, 2022**

**Form 10-Q for the Quarterly Period Ended June 30, 2022**

**Filed August 3, 2022**

**File No. 001-02960** 

Dear Messrs. Babula and Rodriguez:

Newpark Resources, Inc. (the "Company") is in receipt of your letter dated September 2, 2022 (the "Comment Letter") that sets forth the comments from the staff (the "Staff") of the United States Securities and Exchange Commission (the "Commission") regarding the Company's above-referenced Form 10-K and Form 10-Q. This letter will confirm the telephone conversation yesterday between Mr. Babula and Mr. Piontek, the Company's Chief Financial Officer, relating to our receipt of such letter on January 26, 2023. In that telephone conversation, we committed to responding to the Comment Letter promptly and intend to provide a response to the Staff no later than February 9, 2023.&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

If you have any questions or require any additional information with respect to the above, please do not hesitate to contact me at <u>gpiontek@newpark.com</u> or 281-362-6821.

Very truly yours,

NEWPARK RESOURCES, INC. <br> (Registrant)

---

| | |
|:---|:---|
| By: | /s/ Gregg S. Piontek |
|  | Gregg S. Piontek<br>Senior Vice President and Chief Financial Officer |

---

cc: &nbsp;&nbsp;&nbsp;&nbsp;E. Chipman Earle, Newpark Resources, Inc.

Gerald Spedale, Gibson, Dunn & Crutcher LLP

Deloitte & Touche LLP

![image_1.jpg](image_1.jpg)

Newpark Resources, Inc. • 9320 Lakeside Blvd., Suite 100, The Woodlands, Texas 77381 • (281) 362-6800 • FAX (281) 362-6801