0001193125-17-151887.txt : 20170726 0001193125-17-151887.hdr.sgml : 20170726 20170501162155 ACCESSION NUMBER: 0001193125-17-151887 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170501 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRECISION DRILLING Corp CENTRAL INDEX KEY: 0001013605 STANDARD INDUSTRIAL CLASSIFICATION: DRILLING OIL & GAS WELLS [1381] IRS NUMBER: 000000000 STATE OF INCORPORATION: A0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 150 - 6TH AVENUE S.W. STREET 2: SUITE 4200 CITY: CALGARY STATE: A0 ZIP: T2P 3Y7 BUSINESS PHONE: 403-716-4500 MAIL ADDRESS: STREET 1: 150 - 6TH AVENUE S.W. STREET 2: SUITE 4200 CITY: CALGARY STATE: A0 ZIP: T2P 3Y7 FORMER COMPANY: FORMER CONFORMED NAME: PRECISION DRILLING TRUST DATE OF NAME CHANGE: 20051121 FORMER COMPANY: FORMER CONFORMED NAME: PRECISION DRILLING CORP DATE OF NAME CHANGE: 19960506 CORRESP 1 filename1.htm CORRESP

Osler, Hoskin & Harcourt LLP

620 8th Avenue – 36th Floor

New York, NY 10018

May 1, 2017

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Precision Drilling Corporation

Registration Statement on Form F-10/F-4

Ladies and Gentlemen:

On behalf of our client, Precision Drilling Corporation, a Canadian corporation (the “Company”) and certain of its subsidiaries (collectively, the “Guarantors”), we are transmitting for filing with the Securities and Exchange Commission in electronic form a Registration Statement on Form F-10/F-4 (the “Registration Statement”) in connection with the proposed registration under the Securities Act of 1933, of the offer to exchange US$350,000,000 aggregate principal amount of the Company’s 7.750% Senior Notes due 2023 and the guarantees of such securities by the Guarantors for a like principal amount of substantially similar notes that were issued in a transaction exempt from registration under the Securities Act.

Should you have any questions regarding the Registration Statement, please feel free to contact Jason Comerford at (212) 991-2533 or me at (212) 991-2585.

 

Very truly yours,
      /s/ Amma Anaman
      Amma Anaman

 

cc: Patrick Neal

Precision Drilling Corporation

 

   Jason Comerford

               Osler, Hoskin & Harcourt LLP