CIVEO CORPORATION

333 Clay Street, Suite 4980

Houston, Texas 77002
Telephone: (713) 510-2400

 

August 17, 2016

 

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-6010

 

Re:

Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration Statement No. 333-212754)

 Ladies and Gentlemen:
 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Civeo Corporation (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that it becomes effective at 10:00 a.m., Washington, D.C. time, on August 22, 2016, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker Botts L.L.P., by calling Tull R. Florey at (713) 229-1379.

 

     In connection with making this request, the Company acknowledges that:

 

     (1)     If the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declares the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

     (2)     The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

     (3)     The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

  

 

	Very truly yours,
	CIVEO CORPORATION
	By:	/s/ Bradley J. Dodson
		Bradley J. Dodson
		President and Chief Executive Officer

 

 

 

 

cc:

 

Bryan Hough, U.S. Securities and Exchange Commission

Tull R. Florey, Baker Botts L.L.P.