February 24, 1997
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Superior Energy Services, Inc.
Request for Withdrawal
Ladies and Gentlemen:
On January 16, 1997, Superior Energy Services, Inc.
(the "Registrant"), filed via the Securities and Exchange
Commission's (the "Commission") EDGAR system a Post-
Effective Amendment to Form SB-2 (Registration Statement No.
333-25987) (the "Post-Effective Amendment"). The
Registrant, at the request of a member of the Commission's
Staff due to differing interpretations of Rule 401, requests
that the Post-Effective Amendment be withdrawn.
Should you have any questions, please contact the
undersigned at (504) 393-7774.
Sincerely,
/s/ Robert Taylor
Robert Taylor