SEC Comment Letter 0000000000-23-000731 to Core Laboratories Luxembourg S.A. (CLB) (CIK 0001958086) (CLB)
Core Laboratories Luxembourg S.A. (CLB) (CIK 0001958086)
Date: Jan. 23, 2023 · CIK: 0001958086 · Accession: 0000000000-23-000731
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File numbers found in text: 333-269259
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United States securities and exchange commission logo
January 23, 2023
Mark Tattoli
General Counsel, Director
Core Laboratories Luxembourg S.A.
12E Rue Guillaume Kroll
L-1882 Luxembourg
Grand Duchy of Luxembourg
Re:Core Laboratories Luxembourg S.A.
Registration Statement on Form S-4
Filed January 17, 2023
File No. 333-269259
Dear Mark Tattoli:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Michael Purcell at (202) 551-5351 or Mitchell Austin, Legal Branch
Chief, at (202) 551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Thomas Zentner