Company: SGBAF
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001193125-25-117352
Chunk: 0

Company: SES S.A.
Filing Date: 2025-05-12
Form: CORRESP
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VIA EDGAR May 12, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549-3561

| Re: | SES S.A. |

Registration Statement on Form F-4 Filed May 8, 2025 File No. 333-286828 Ladies and Gentlemen: SES S.A., a société anonymeorganized under the laws of the Grand Duchy of Luxembourg (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form F-4(File No. 333-286828)(the “Registration Statement”) be accelerated and that it be declared effective on May 14, 2025 at 9:30 a.m. Eastern time, or as soon as practicable thereafter. Please contact Eric Scarazzo, of Gibson, Dunn & Crutcher LLP by telephone at (212) 351-2389or via email at EScarazzo@gibsondunn.com.as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, SES S.A.

| By: |     | /s/ Sandeep Jalan       |
|     |     | Sandeep Jalan           |
|     |     | Chief Financial Officer |

| SES société anonyme |     | Tel. +352 710 725 287    |     | Company Register No. B 81 267 |
| Château de Betzdorf |     | Fax +352 710 725 280     |     | Identification No. LU18953352 |
| L-6815 Betzdorf     |     | c/o mathis.prost@ses.com |     |                               |
| Luxembourg          |     | www.ses.com              |     |                               |

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