SEC Comment Letter for Noble Finance Co (CIK 0001169055) — Apr 13, 2021
Noble Finance Co (CIK 0001169055)
Date: April 13, 2021 · CIK: 0001169055 · Accession: 0000000000-21-004466
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File numbers found in text: 333-255069
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United States securities and exchange commission logo
April 13, 2021
William E. Turcotte
Senior Vice President, General Counsel and Corporate Secretary
Noble Finance Company
13135 Dairy Ashford, Suite 800
Sugar Land, TX 77478
Re:Noble Finance Company
Registration Statement on Form S-1
Filed April 6, 2021
File No. 333-255069
Dear Mr. Turcotte:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Clinton W. Rancher