SESI, L.L.C.
1001 Louisiana Street, Suite 2900
Houston, Texas 77002
March 7, 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
| Attn: | Irene Barberena-Meissner, Staff Attorney |
| Division of Corporate Finance |
| Re: | SESI, L.L.C. |
| Registration Statement on Form S-4, File No. 333-223256 |
Ladies and Gentlemen:
On March 5, 2018, SESI, L.L.C. (the “Issuer”) submitted a letter requesting that the above-referenced Registration Statement be declared effective on March 7, 2018, at 3:00 p.m., Eastern Time. By this letter, the Issuer hereby withdraws the acceleration request dated March 5, 2018.
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 |