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                           May 7, 2024

       Howard Guild
       Chief Accounting Officer
       Schlumberger Limited
       5599 San Felipe
       Houston, TX 77056

                                                        Re: Schlumberger 
Limited
                                                            Registration 
Statement on Form S-4
                                                            Filed April 29, 
2024
                                                            File No. 333-278976

       Dear Howard Guild:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Michael 
Purcell at 202-551-5351 with any questions.



                                                                                
                           Sincerely,

                                                                                
                           Division of Corporation Finance
                                                                                
                           Office of Energy & Transportation
       cc:                                              Thomas Verity