[BAKER BOTTS L.L.P. LETTERHEAD]

March 13, 2009

Via EDGAR

Mr. John P. Lucas
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549

Re: Pride SpinCo, Inc.
Registration Statement on Form 10
Amendment No. 1, Filed February 17, 2009
File No. 1-34231

Dear Mr. Lucas:

On behalf of Pride SpinCo, Inc. (the “Registrant”), I am writing to update you on the Registrant’s progress toward responding to the Staff’s comments sent on February 27, 2009 with respect to the above-referenced registration statement. The Registrant currently expects to transmit a response and file an amendment to the registration statement by the week of March 30, 2009. We will update you further if this expectation changes.

Please telephone the undersigned (713.229.1648) with any questions or comments you may have.

Very truly yours,
BAKER BOTTS L.L.P.
By:	/s/ M. Breen Haire M. Breen Haire

Enclosures

cc: Randall D. Stilley
Pride SpinCo, Inc.