0001104659-21-092606.txt : 20210817 0001104659-21-092606.hdr.sgml : 20210817 20210715161025 ACCESSION NUMBER: 0001104659-21-092606 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Valaris Ltd CENTRAL INDEX KEY: 0000314808 STANDARD INDUSTRIAL CLASSIFICATION: DRILLING OIL & GAS WELLS [1381] IRS NUMBER: 980635229 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CLARENDON HOUSE STREET 2: 2 CHURCH STREET CITY: HAMILTON STATE: D0 ZIP: HM 11 BUSINESS PHONE: 4402076594660 MAIL ADDRESS: STREET 1: CLARENDON HOUSE STREET 2: 2 CHURCH STREET CITY: HAMILTON STATE: D0 ZIP: HM 11 FORMER COMPANY: FORMER CONFORMED NAME: Valaris plc DATE OF NAME CHANGE: 20190801 FORMER COMPANY: FORMER CONFORMED NAME: Ensco Rowan plc DATE OF NAME CHANGE: 20190410 FORMER COMPANY: FORMER CONFORMED NAME: Ensco plc DATE OF NAME CHANGE: 20100331 CORRESP 1 filename1.htm

 

Valaris Limited

Clarendon House, 2 Church Street

Hamilton, Bermuda HM 11

44 (0) 20 7659 4660

 

July 15, 2021

 

Via EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 

Re:Valaris Limited
Registration Statement on Form S-1
File No. 333-257022

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, Valaris Limited, a Bermuda exempted company, on behalf of itself and each of the co-registrant subsidiary guarantors, hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-257022, as amended (the “Registration Statement”), so that it may become effective at 5:00 p.m., Eastern Time, on July 19, 2021, or as soon thereafter as practicable.

 

Please contact Julian J. Seiguer, P.C. and Michael W. Rigdon of Kirkland & Ellis LLP at (713) 836-3334 and (713) 836-3647, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

 

 

 

  Sincerely,
   
  Valaris Limited
   
  By: /s/ Jonathan H. Baksht
  Name: Jonathan H. Baksht
  Title: Executive Vice President and Chief Financial Officer
   

 

cc: Julian J. Seiguer, P.C., Kirkland & Ellis LLP  
  Michael W. Ridgon, Kirkland & Ellis LLP  

 

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