CORRESP 1 filename1.htm Correspondence Letter
LOGO    FIRM and AFFILIATE OFFICES
   NEW YORK
   LONDON
SHELTON M. VAUGHAN    SINGAPORE
DIRECT DIAL: 713.402.3906    PHILADELPHIA
PERSONAL FAX: 713.583.9179    CHICAGO
E-MAIL: SMVaughan@duanemorris.com    WASHINGTON, DC
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www.duanemorris.com    SAN DIEGO
   BOSTON
   HOUSTON
   LOS ANGELES
   HANOI
   HO CHI MINH CITY
   ATLANTA
   BALTIMORE
October 1, 2012    WILMINGTON
   MIAMI
   PITTSBURGH
VIA EDGAR    NEWARK
   LAS VEGAS
Securities and Exchange Commission    CHERRY HILL
Division of Corporation Finance    BOCA RATON
100 F Street, N.E.    LAKE TAHOE
Washington, D.C. 20549    MEXICO CITY
   ALLIANCE WITH
Attn: Ms. Andri Boerman    MIRANDA & ESTAVILLO

 

  Re: Diamond Offshore Drilling, Inc.

Dear Ms. Boerman:

Reference is made to the comments received by Diamond Offshore Drilling, Inc. (the “Company”) from the staff of the Division of Corporation Finance of the Securities and Exchange Commission by the letter (the “Comment Letter”) dated September 25, 2012 concerning the Company’s Form 10-K for the fiscal year ended December 31, 2011, filed on February 23, 2012 (File No. 001-13926). On behalf of the Company, this letter will confirm, consistent with our telephone conference, that the Company anticipates responding to the Comment Letter by October 19, 2012.

Very truly yours,

/s/ Shelton M. Vaughan

Shelton M. Vaughan

 

cc:    William C. Long, Esq.
           Senior Vice President, General Counsel and Secretary
           Diamond Offshore Drilling, Inc.

 

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