Joseph P. Bartlett
| Direct Dial: 310.201.7481 Direct Fax: 310.201.2380 E-Mail: jbartlett@ggfirm.com File Number: 03571-00003 Document Number: 1484857.2 |  |
August 18, 2005
United States Securities
and Exchange Commission
Washington, D.C. 20549-0404
Attn: Jennifer Hardy, Branch Chief
| Re: | Allis-Chalmers Energy Inc. Form S-1 Filed June 24, 2005 File No. 333-126110 |
Ladies and Gentlemen:
Attached hereto is a marked to show changes draft of Amendment No. 3 to the above referenced Registration Statement filed on August 18, 2005. Please call the undersigned with any questions.
Please contact the undersigned at 310-201-7481 to discuss any questions or comments regarding this letter or the Amendment.
Very truly yours,
/s/ Joseph P. Bartlett
Joseph P. Bartlett
JPB:sa
1900 Avenue of the Stars, 21st Floor, Los Angeles, California 90067
Telephone: 310.553.3610 Fax: 310.553.0687 Website: www.ggfirm.com