October 31, 2017
VIA EDGAR
Mara L. Ransom
Assistant Director
Office of Consumer Products
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Sentinel Energy Services Inc. |
Registration Statement on Form S-1
Filed September 22, 2017, as amended
File No. 333-220584
Dear Ms. Ransom:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the other several Underwriters, hereby join in the request of Sentinel Energy Services Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 P.M. EST on November 2, 2017, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, 486 copies of the Preliminary Prospectus dated October 30, 2017 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[signature page follows]
Very truly yours,
CITIGROUP GLOBAL MARKETS INC.
GOLDMAN SACHS & CO. LLC
CREDIT SUISSE SECURITIES (USA) LLC
Acting severally on behalf of themselves and the other several Underwriters
| Citigroup Global Markets Inc. | ||
| By: | /s/ Neil Shah | |
| Name: | Neil Shah | |
| Title: | Managing Director | |
| Goldman Sachs & Co. LLC | ||
| By: | /s/ Rafael Fiumara | |
| Name: | Rafael Fiumara | |
| Title: | Vice President | |
| Credit Suisse Securities (USA) LLC | ||
| By: | /s/ Christopher Eby | |
| Name: | Christopher Eby | |
| Title: | Managing Director | |
[Signature Page to Underwriter Acceleration Request Letter]
