SEC Comment Letter for DIAMOND OFFSHORE DRILLING, INC. (DO, DODRW) (CIK 0000949039) — Jun 1, 2022

DIAMOND OFFSHORE DRILLING, INC. (DO, DODRW) (CIK 0000949039)
Date: June 1, 2022 · CIK: 0000949039 · Accession: 0000000000-22-005945

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 333-257281

Date

June 1, 2022

Author

Not clearly detected

Form

UPLOAD

Company

DIAMOND OFFSHORE DRILLING, INC. (DO, DODRW) (CIK 0000949039)

Letter

United States securities and exchange commission logo June 1, 2022 CERTIFIED MAIL RETURN RECEIPT REQUESTED Bernie G. Wolford, Jr. President and Chief Executive Officer DIAMOND OFFSHORE DRILLING, INC. 15415 Katy Freeway, Suite 100 Houston, TX 77094 Re:DIAMOND OFFSHORE DRILLING, INC. Amendment No. 1 to Registration Statement on Form S-1 Filed August 27, 2021 File No. 333-257281 Dear Mr. Wolford: It has been more than nine months since you last amended this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: •amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or •file a request for withdrawal. If you requested confidential treatment for portions of any exhibits to your registration statement and you request withdrawal of that registration statement, please submit a concurrent request for withdrawal of your application for confidential treatment. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation

Show Raw Text

United States securities and exchange commission logo
June 1, 2022
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Bernie G. Wolford, Jr.
President and Chief Executive Officer
DIAMOND OFFSHORE DRILLING, INC.
15415 Katy Freeway, Suite 100
Houston, TX 77094
Re:DIAMOND OFFSHORE DRILLING, INC.
Amendment No. 1 to Registration Statement on Form S-1
Filed August 27, 2021
File No. 333-257281
Dear Mr. Wolford:
            It has been more than nine months since you last amended this registration statement and
it is now out of date.  Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
             If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
            If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act. Please contact
Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

SecProbe.io