February 24, 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  16,  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 (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that the Post-Effective Amendment be withdrawn.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