| Joseph P. Bartlett |  | |
| Direct Dial: 310.201.7481 Direct Fax: 310.201.2380 E-Mail: jbartlett@ggfirm.com File Number: 03471-00003 Document Number: 1484857.2 |
July 21, 2005
United States Securities
and Exchange Commission
Washington, D.C. 20549-0404
Attn: Jennifer Hardy, Branch Chief
| Re: | Allis-Chalmers Energy Inc. | |
| Amendment No. 1 to Form S-1 | ||
| Filed July 21, 2005 | ||
| File No. 333-126110 |
Ladies and Gentlemen:
On behalf of Allis-Chalmers Energy Inc., I attach a marked-to-show-changes copy of Amendment Number 1 to the Registration Statement filed today. Please contact the undersigned at 310-201-7481 to discuss any questions or comments regarding the Amendment.
Very truly yours,
/s/ JOSEPH P. BARTLETT
Joseph P. Bartlett
1900 Avenue of the Stars, 21st Floor, Los Angeles, California 90067
Telephone: 310.553.3610 Fax: 310.553.0687 Website: www.ggfirm.com