Correspondence 0001193125-23-103670 from KLX Energy Services Holdings, Inc. (KLXE)
KLX Energy Services Holdings, Inc.
Date: April 17, 2023 · CIK: 0001738827 · Accession: 0001193125-23-103670
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File numbers found in text: 333-271182
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CORRESP 1 filename1.htm CORRESP April 17, 2023 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attention: Claudia Rios Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-271182) of KLX Energy Services Holdings, Inc. Ladies and Gentlemen: On behalf of KLX Energy Services Holdings, Inc., and pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on April 19, 2023, or as soon as practicable thereafter. Thank you for your assistance in this matter. If you need any additional information, please contact Sarah K. Morgan of Vinson & Elkins L.L.P. at (713) 758-2977 or Katherine Terrell Frank of Vinson & Elkins L.L.P. at (214) 220-7869. [Signature Page Follows] Very truly yours, KLX Energy Services Holdings, Inc. By: /s/ Max L. Bouthillette Name: Max L. Bouthillette Title: Executive Vice President, General Counsel, Chief Compliance Officer and Corporate Secretary Cc: Sarah K. Morgan, Vinson & Elkins L.L.P. Katherine Terrell Frank, Vinson & Elkins L.L.P. SIGNATURE PAGE TO ACCELERATION REQUEST