SESI, L.L.C.
1001 Louisiana Street, Suite 2900
Houston, Texas 77002
March 5, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4628
Washington, D.C. 20549-4628
| Re: | SESI, L.L.C. |
| Registration Statement on Form S-4, File No. 333-223256 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SESI, L.L.C., a Delaware limited liability company and wholly-owned direct subsidiary of Superior Energy Services, Inc., a Delaware corporation, on its own behalf and on behalf of the other registrants of the above captioned Registration Statement, hereby requests acceleration of the effective time of the above referenced Registration Statement on Form S-4, to March 7, 2018 at 3:00 p.m., Eastern Time, or as soon thereafter as practicable.
If you have any questions, please call John M. Greer of Latham & Watkins LLP at (713) 546-7472.
Very truly yours,
| SESI, L.L.C. | ||||
| By: | /s/ Westervelt T. Ballard, Jr. | |||
| Name: | Westervelt T. Ballard, Jr. | |||
| Title: | Executive Vice President, Chief Financial Officer and Treasurer | |||
| cc: | William B. Masters, Superior Energy Services, Inc. |
| Jennifer N. Phan, Superior Energy Services, Inc. |
| Ryan J. Maierson, Latham & Watkins LLP |
| John M. Greer, Latham & Watkins LLP |