CORRESP 1 filename1.htm Correspondence

 

 

 

 

SHELTON M. VAUGHAN

DIRECT DIAL: 713.402.3906

PERSONAL FAX: 713.583.9179

E-MAIL: SMVaughan@duanemorris.com

 

 

www.duanemorris.com

 

 

January 18, 2013

 

 

VIA EDGAR

 

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

Attn: Ms. Andri Boerman

 

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  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 January 8, 2013 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 today, that the Company anticipates responding to the Comment Letter by February 6, 2013. Going forward, please copy me (at the email address above) on any correspondence to the Company concerning this matter that is provided via email.

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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