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                              April 29, 2021

       Anthony Petrello
       Chief Executive Officer
       Nabors Energy Transition Corp.
       515 West Greens Road
       Suite 1200
       Houston, TX 77067

                                                        Re: Nabors Energy
Transition Corp.
                                                            Draft Registration
Statement of Form S-1
                                                            Submitted April 2,
2021
                                                            CIK No. 0001854458

       Dear Mr. Petrello:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement of Form S-1

       Summary
       Acquisition Target Focus/Criteria, page 8

   1.                                                   Please revise here and
throughout your prospectus to address whether the 10 votes per
                                                        share Class B common
stock is a condition to an acquisition. If it is not a condition,
                                                        please clarify the
factors you will consider in deciding whether to engage in a business
                                                        combination that does
not include the high vote feature.
 Anthony Petrello
Nabors Energy Transition Corp.
April 29, 2021
Page 2
Description of Securities, page 143

2.     Please revise the description of your Class B common stock to state
whether there are any
       "sunset" provisions that limit the lifespan of the stock. To the extent
there are no such
       provisions, please discuss in an appropriate location of the
registration statement any
       adverse impacts on holders of Class A common stock.
       You may contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Jonathan Burr at 202-551-5833 with any
other
questions.



                                                           Sincerely,
FirstName LastNameAnthony Petrello
                                                           Division of
Corporation Finance
Comapany NameNabors Energy Transition Corp.
                                                           Office of Real
Estate & Construction
April 29, 2021 Page 2
cc:       T. Mark Kelly, Esq.
FirstName LastName