TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 10, 2021 Anthony G. Petrello Chief Executive Officer Nabors Industries, Inc. 515 West Greens Road, Suite 1200 Houston, TX 77067 Re: Nabors Industries, Inc. Registration Statement on Form S-3 Filed February 5, 2021 File No. 333-252747 Dear Mr. Petrello: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Anuja A. Majmudar, Attorney-Advisor, at (202) 551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: James Ball, Esq.