0001193125-18-097888.txt : 20180507 0001193125-18-097888.hdr.sgml : 20180507 20180327172202 ACCESSION NUMBER: 0001193125-18-097888 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180327 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MCDERMOTT INTERNATIONAL INC CENTRAL INDEX KEY: 0000708819 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED PLATE WORK (BOILER SHOPS) [3443] IRS NUMBER: 720593134 STATE OF INCORPORATION: R1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 N. ELDRIDGE PARKWAY CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 281-870-5000 MAIL ADDRESS: STREET 1: 777 N. ELDRIDGE PARKWAY CITY: HOUSTON STATE: TX ZIP: 77079 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comet I B.V. CENTRAL INDEX KEY: 0001728342 IRS NUMBER: 858234683 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PRINSES BEATRIXLAAN 35 2595 AK CITY: THE HAGUE STATE: P7 ZIP: 2595 K BUSINESS PHONE: 832-513-1239 MAIL ADDRESS: STREET 1: PRINSES BEATRIXLAAN 35 2595 AK CITY: THE HAGUE STATE: P7 ZIP: 2595 K CORRESP 1 filename1.htm CORRESP

March 27, 2018

Via EDGAR transmission

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-7010

Attn: Pamela A. Long

 

  Re: Request for Acceleration of Effectiveness of McDermott International, Inc. and Comet I B.V.’s Registration Statement on Form S-4 (File No. 333-222662).

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, McDermott International, Inc. and Comet I B.V. (the “Registrants”) hereby request that the effectiveness of the Registration Statement on Form S-4 (File No. 333-222662) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective on March 29, 2018, at 2:00 p.m. Eastern time, or as soon thereafter as practicable.

Please call Ted W. Paris or Mark Gordon at (713) 229-1838 or (212) 403-1343, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.

 

  Sincerely,
  McDermott International, Inc.
By:   /s/ David Dickson
  David Dickson
  President and Chief Executive Officer
  Comet I B.V.
By:   /s/ Michael S. Taff
  Michael S. Taff
  Managing Director

 

cc: Ted W. Paris

Baker Botts L.L.P.

     Mark Gordon

Wachtell, Lipton, Rosen & Katz