[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Amendment be withdrawn.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