CORRESP 1 filename1.htm CORRESP

DIAMOND OFFSHORE DRILLING, INC.

15415 KATY FREEWAY

HOUSTON, TEXAS 77094

June 14, 2022

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Diamond Offshore Drilling, Inc.

Pre-Effective Amendment No. 2 on Form S-3 to

Registration Statement on Form S-1 (No. 333-257281)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Diamond Offshore Drilling, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effectiveness of Pre-Effective Amendment No. 2 on Form S-3 to the Registrant’s Registration Statement on Form S-1 (Registration No. 333-257281) be accelerated to Friday, June 17, 2022 at 9:00 a.m. Eastern time, or as soon thereafter as practicable.

Please direct any questions regarding this request to Shelton Vaughan at (713) 402-3906.

 

Very truly yours,
Diamond Offshore Drilling, Inc.
By:  

/s/ David L. Roland

David L. Roland
Senior Vice President, General Counsel and Secretary

 

cc:

Shelton M. Vaughan

Duane Morris LLP