May 1, 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 April 3, 1997, Superior Energy Services, Inc. (the "Registrant"),
filed via the Securities and Exchange Commission's (the "Commission")
EDGAR system a Post-Effective Amendment on Form S-3 to Form SB-2
(Registration Statement No. 333-15987) (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Effective Amendment be withdrawn.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