# EDGAR Filing Document

**Accession Number:** 0001958086
**File Stem:** 0001193125-23-053172
**Filing Date:** 2023-2
**Character Count:** 1989
**Document Hash:** d235a446cf18fbfc6f0f341ea898a734
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-053172.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001193125-23-053172

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230228

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Core Laboratories Luxembourg S.A.
- **CENTRAL INDEX KEY:** 0001958086
- **STANDARD INDUSTRIAL CLASSIFICATION:** OIL, GAS FIELD SERVICES, NBC [1389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** N4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 12E RUE GUILAUME J. KROLL
- **STREET 2:** L-1882
- **CITY:** LUXEMBOURG
- **STATE:** N4
- **ZIP:** 1882
- **BUSINESS PHONE:** 713-328-2672

**MAIL ADDRESS:**
- **STREET 1:** 6316 WILNDFERN ROAD
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77040

![LOGO](g407112g0222093645877.jpg)

Via EDGAR

February 28, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Re: Core Laboratories Luxembourg S.A.

Registration Statement on Form S-4

File No. 333-269259

Ladies and Gentlemen:

On behalf of Core Laboratories Luxembourg S.A., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m., Washington, D.C. time, on February 28, 2023, or as soon as practicable thereafter.

Thank you for your assistance in this matter. If you need any additional information, please contact Alex Lewis of Vinson & Elkins L.L.P. at (713) 758-2416.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Core Laboratories Luxembourg S.A.** | **Core Laboratories Luxembourg S.A.** |
| By: | /s/ Mark D. Tattoli |
| Name: | Mark D. Tattoli |
| Title: | Director |

---

cc: Thomas Zentner, Vinson & Elkins L.L.P.

Alex Lewis, Vinson & Elkins L.L.P.