TEXT-EXTRACT 2 filename2.txt March 20, 2019 Bernie G. Wolford Jr. Chief Executive Officer Pacific Drilling S.A. 8-10 Avenue de la Gare L-1610 Luxembourg Re: Pacific Drilling S.A. Registration Statement on Form F-3 Filed March 12, 2019 File No. 333-230231 Dear Mr. Wolford Jr.: 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 Karina Dorin, Staff Attorney, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources