Civeo Corporation
Three Allen Center
333 Clay Street, Suite 4980
Houston, Texas 77002
May 7, 2014
Kristina Aberg
Attorney-Advisor
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
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Re: |
Civeo Corporation (formerly known as OIS Accommodations SpinCo Inc.) |
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Amendment No. 4 to Form 10 |
Ladies and Gentlemen:
Set forth below is the response of Civeo Corporation (the “Company”, “we,” “us” or “our”), to the oral comment received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), with respect to Amendment No. 4 to Form 10, File No. 001-36246, filed with the Commission on May 5, 2014 (the “Information Statement”).
For your convenience, our response is prefaced by the text of the Staff’s oral comment in bold, italicized text. All references to page numbers correspond to the Amendment No. 5 to the Information Statement unless otherwise specified
Please include additional disclosure supporting your proposed dividend amount.
We acknowledge the Staff’s comment and have revised pages 9, 14, 36, 51 and 68.
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Securities and Exchange Commission
May 7, 2014
Page 2
Please direct any questions that you have with respect to the foregoing or if any additional supplemental information is required by the Staff, please contact Matthew R. Pacey of Vinson & Elkins L.L.P. at (713) 758-4786.
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Very truly yours,
CIVEO CORPORATION |
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By: |
/s/ Bradley J. Dodson |
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Name: |
Bradley J. Dodson |
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Title: |
President and Chief Executive Officer |
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Enclosures
cc: Matthew R. Pacey (Vinson & Elkins)