0001193125-14-253434.txt : 20140903 0001193125-14-253434.hdr.sgml : 20140903 20140627164759 ACCESSION NUMBER: 0001193125-14-253434 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140627 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: CORRESP BUSINESS ADDRESS: STREET 1: 1105 PETERS ROAD CITY: HARVEY STATE: LA ZIP: 70058 BUSINESS PHONE: 5043624321 MAIL ADDRESS: STREET 1: 1105 PETERS ROAD CITY: HARVEY STATE: LA ZIP: 70058 FORMER COMPANY: FORMER CONFORMED NAME: SMALLS OILFIELD SERVICES CORP DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm CORRESP

June 27, 2014

Via EDGAR

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

  Attn.: Mr. Karl Hiller
    Branch Chief

 

  Re: Superior Energy Services, Inc.
    Form 10-K for Fiscal Year Ended December 31, 2013
    Filed February 27, 2014
    File No. 1-34037

Dear Mr. Hiller:

By letter dated June 25, 2014, the Commission’s staff (the “Staff”) provided to Superior Energy Services, Inc. (the “Company”) certain comments with respect to its review of the Company’s Annual Report on Form 10-K for Fiscal Year Ended December 31, 2013 (the “Form 10-K”) filed with the Commission on February 27, 2014. The Company is working diligently to respond to the Staff’s letter. However, to provide a complete response to all of the comments made by the Staff, the Company requests additional time to respond to the Staff’s letter.

We discussed this request with you by telephone on Friday, June 27,2014, and you advised that the request was acceptable and granted an extension of ten (10) business days to respond to the Staff’s comment letter, provided that we summarize the details of the telephone conversation in this letter for filing with the Commission. Now, the Company will submit its response no later than Thursday, July 24, 2014. Based on your remarks, we will proceed according to the revised deadline unless we receive any objection from you.

Thank you for your assistance with these matters. If you have any questions or comments, please contact me at your earliest convenience at (713) 654-2200.

 

Sincerely,

/s/ Robert S. Taylor

Robert S. Taylor

Executive Vice President, Treasurer

    Chief Financial Officer

 

cc: David D. Dunlap