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                 September 1, 2022

       Bradley J. Dodson
       President and Chief Executive Officer
       Civeo Corporation
       Three Allen Center
       333 Clay Street, Suite 4980
       Houston, Texas 77002

                                                        Re: Civeo Corporation
Statement on Form S-3
                                                            Filed August 29,
                                                            File No. 333-267148

       Dear Mr. Dodson:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 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 Nana McLean at 202-551-4741 or Ruairi Regan at
202-551-3269 with any


                 Division of Corporation Finance

                 Office of Real Estate & Construction