July 29, 2019

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn:	Irene Barberena-Meissner
	Karina Dorin
	Office of Natural Resources

Re:	Borr Drilling Limited
	Registration Statement on Form F-1 (File No. 333-232594)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, acting on behalf of ourselves and the several underwriters, hereby join in the request of Borr Drilling Limited (the “Registrant”) for the acceleration of the effective date of the Registrant’s Registration Statement on Form F-1 (File No. 333-232594) (the “Registration Statement”), relating to the initial public offering in the United States of the Registrant’s common shares, par value $0.05 per share, so that the Registration Statement, as then amended, may be declared effective at 4:00 p.m. Eastern Standard Time on July 30, 2019, or as soon thereafter as practicable. We confirm that the underwriters are aware of their obligations under the Securities Act.

Pursuant to Rule 460 under the Act, please be advised that we have effected the following distribution of the Preliminary Prospectus dated July 26, 2019 through the date hereof: 50 copies to prospective underwriters, dealers, institutional investors and others.

We hereby represent on behalf of the underwriters that the underwriters are acting in compliance and will act in compliance with the provisions of Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above proposed offering.

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Very truly yours,
	GOLDMAN SACHS & CO. LLC
	DNB MARKETS, INC.,
	as Representatives of the Underwriters
	GOLDMAN SACHS & CO. LLC
	By:	/s/ Goldman Sachs & Co. LLC
		Name: Charles Park
		Title: Managing Director
	DNB MARKETS, INC.
	By:	/s/ Daniel Hochstadt
		Name: Daniel Hochstadt
		Title: Managing Director, Co-Head of           Investment Banking, Americas
	By:	/s/ Jae Kwon
		Name: Jae Kwon
		Title: Managing Director