0001104659-21-026050.txt : 20210323 0001104659-21-026050.hdr.sgml : 20210323 20210222095756 ACCESSION NUMBER: 0001104659-21-026050 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NABORS INDUSTRIES LTD CENTRAL INDEX KEY: 0001163739 STANDARD INDUSTRIAL CLASSIFICATION: DRILLING OIL & GAS WELLS [1381] IRS NUMBER: 980363970 STATE OF INCORPORATION: D0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CROWN HOUSE STREET 2: 4 PAR-LA-VILLE ROAD SECOND FLOOR CITY: HAMILTON, HM08 STATE: D0 ZIP: 0000 BUSINESS PHONE: 2464219471 MAIL ADDRESS: STREET 1: P O BOX HM3349 CITY: HAMILTON, HMPX STATE: D0 ZIP: 0000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NABORS INDUSTRIES INC CENTRAL INDEX KEY: 0000798943 STANDARD INDUSTRIAL CLASSIFICATION: DRILLING OIL & GAS WELLS [1381] IRS NUMBER: 930711613 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 515 W GREEN RD STE 1200 CITY: HOUSTON STATE: TX ZIP: 77067 BUSINESS PHONE: 2818740035 MAIL ADDRESS: STREET 1: 515 W GREEN RD STE 1200 CITY: HOUSTON STATE: TX ZIP: 77067 FORMER COMPANY: FORMER CONFORMED NAME: ANGLO ENERGY INC DATE OF NAME CHANGE: 19890316 CORRESP 1 filename1.htm

Nabors Industries, Inc.

515 West Greens Road, Suite 1200

Houston, Texas 77067

USA

Nabors Industries Ltd.

Crown House Second Floor

4 Par-La-Ville Road

Hamilton, HM08

Bermuda

February 22, 2021

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Nabors Industries, Inc. and Nabors Industries Ltd.

Registration Statement on Form S-3

File No. 333-252747

Request for Acceleration

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Nabors Industries, Inc. and Nabors Industries Ltd. (the “Companies”) hereby respectfully request that the effective date of the Registration Statement on Form S-3 (File No. 333-252747), initially filed with the Securities and Exchange Commission on February 5, 2021 (the “Registration Statement”), be accelerated so that the same will become effective at 9:00 a.m., Eastern time, on Tuesday, February 23,^,2021, or as soon thereafter as is practicable.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, James H. Ball of Milbank LLP, by telephone at (212) 530-5515 or by email at jball@milbank.com. The Companies hereby authorize Mr. Ball to orally modify or withdraw this request for acceleration.

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	Very truly yours,

	NABORS INDUSTRIES, INC.

	By:	/s/ Michael Rasmuson
	Name:	Michael Rasmuson
	Title:	Senior Vice President, General Counsel and Chief Compliance Officer

[Signature page to Acceleration Request]

	NABORS INDUSTRIES LTD.

	By:	/s/ Mark D. Andrews
	Name:	Mark D. Andrews
	Title:	Corporate Secretary

[Signature page to Acceleration Request]