[LETTERHEAD OF SUPERIOR ENERGY SERVICES, INC.]
January 31, 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 15, 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 on Form S-3 (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Amendment be withdrawn.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
