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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000906280-97-000021.txt : 19970226
<SEC-HEADER>0000906280-97-000021.hdr.sgml : 19970226
ACCESSION NUMBER:		0000906280-97-000021
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970224
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SUPERIOR ENERGY SERVICES INC
		CENTRAL INDEX KEY:			0000886835
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL, GAS FIELD SERVICES, NBC [1389]
		IRS NUMBER:				752379388
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-15987
		FILM NUMBER:		97542665

	BUSINESS ADDRESS:	
		STREET 1:		1503 ENGINEERS ROAD
		CITY:			BELLE CHASSE
		STATE:			LA
		ZIP:			70037
		BUSINESS PHONE:		5043937774

	MAIL ADDRESS:	
		STREET 1:		PO BOX 6220
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70174

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMALLS OILFIELD SERVICES CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<TEXT>


                             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that the Post-Effective Amendment be withdrawn.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


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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