0001193125-17-027537.txt : 20170306 0001193125-17-027537.hdr.sgml : 20170306 20170201164455 ACCESSION NUMBER: 0001193125-17-027537 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATWOOD OCEANICS INC CENTRAL INDEX KEY: 0000008411 STANDARD INDUSTRIAL CLASSIFICATION: DRILLING OIL & GAS WELLS [1381] IRS NUMBER: 741611874 STATE OF INCORPORATION: TX FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15011 KATY FREEWAY, STREET 2: SUITE 800 CITY: HOUSTON STATE: TX ZIP: 77094 BUSINESS PHONE: 2817497800 MAIL ADDRESS: STREET 1: 15011 KATY FREEWAY, STREET 2: SUITE 800 CITY: HOUSTON STATE: TX ZIP: 77094 CORRESP 1 filename1.htm CORRESP

LOGO

February 1, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Atwood Oceanics, Inc.
       Post-Effective Amendment No. 2 to Registration Statement on Form S-3
       Filed November 15, 2016
       File No. 333-209647

Ladies and Gentlemen:

Reference is made herein to the informal comments (the “Comments”) of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) on Post-Effective Amendment No. 2 to the Registration Statement on Form S-3 (File No. 333-209647) (the “Registration Statement”), as filed by Atwood Oceanics, Inc. (the “Company”) with the Commission on November 15, 2016, which Comments were relayed telephonically to Baker Botts L.L.P., counsel for the Company, on November 23, 2016. Concurrently with the submission of this letter, the Company is filing Post-Effective Amendment No. 3 to the Registration Statement, addressing such Comments.

The Company hereby requests that the above-captioned Registration Statement be declared effective on the afternoon of February 3, 2017, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Baker Botts L.L.P. by calling Tull R. Florey at (713) 229-1379.

Should you have any questions regarding this matter, please contact the undersigned at (281) 749-7800. Thank you for your assistance.

 

Very truly yours,
ATWOOD OCEANICS, INC.
By:   /s/ Walter A. Baker
  Name:   Walter A. Baker
  Title:   Senior Vice President, General Counsel and Corporate Secretary
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