TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 16, 2022 Camilo McAllister Chief Financial Officer Constellation Oil Services Holding S.A. 8-10, Avenue de la Gare L-1610 Luxembourg Grand Duchy of Luxembourg RCS number : B163424 Re: Constellation Oil Services Holding S.A. Application for Qualification of Indenture on Form T-3 Filed May 6, 2022 File No. 022-29103 Dear Mr. McAllister: This is to advise you that we have not reviewed and will not review your application. Please refer to Section 307(c) of the Trust Indenture Act of 1939 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cheryl Brown, Law Clerk, at (202) 551-3905 or Irene Barberena- Meissner, Staff Attorney, at (202) 551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Rafael Roberti, Esq.