SEC Comment Letter 0000000000-23-000320 to Valaris Ltd (VAL, VAL-WT) (CIK 0000314808) (VAL)
Valaris Ltd (VAL, VAL-WT) (CIK 0000314808)
Date: Jan. 12, 2023 · CIK: 0000314808 · Accession: 0000000000-23-000320
AI Filing Summary & Sentiment
File numbers found in text: 001-08097
Letter
United States securities and exchange commission logo January 12, 2023 Cristopher T. Weber Chief Financial Officer Valaris Limited Clarendon House 2 Church Street Hamilton, Bermuda HM 11 Re:Valaris Limited Form 10-K for the fiscal year ended December 31, 2021 Filed on February 22, 2022 File No. 001-08097 Dear Cristopher T. Weber: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
January 12, 2023
Cristopher T. Weber
Chief Financial Officer
Valaris Limited
Clarendon House
2 Church Street
Hamilton, Bermuda HM 11
Re:Valaris Limited
Form 10-K for the fiscal year ended December 31, 2021
Filed on February 22, 2022
File No. 001-08097
Dear Cristopher T. Weber:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation