May 1, 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 April 3, 1997, Superior Energy Services, Inc. (the "Registrant"),
filed  via  the  Securities  and Exchange Commission's (the "Commission")
EDGAR  system a Post-Effective  Amendment   on  Form  S-3  to  Form  SB-2
(Registration  Statement No. 333-15987) (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Effective Amendment be withdrawn.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