SEC Comment Letter for PACIFIC DRILLING S.A. (CIK 0001517342) — Mar 23, 2020
PACIFIC DRILLING S.A. (CIK 0001517342)
Date: March 23, 2020 · CIK: 0001517342 · Accession: 0000000000-20-002503
AI Filing Summary & Sentiment
File numbers found in text: 333-237141
Letter
March 20, 2020 Bernie G. Wolford, Jr. Chief Executive Officer Pacific Drilling S.A. 8-10 Avenue de la Gare L-1610 Luxembourg Re:Pacific Drilling S.A. Registration Statement on Form S-3 Filed March 13, 2020 File No. 333-237141 Dear Mr. Wolford: 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Dionne M. Rousseau
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March 20, 2020
Bernie G. Wolford, Jr.
Chief Executive Officer
Pacific Drilling S.A.
8-10 Avenue de la Gare
L-1610 Luxembourg
Re:Pacific Drilling S.A.
Registration Statement on Form S-3
Filed March 13, 2020
File No. 333-237141
Dear Mr. Wolford:
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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Dionne M. Rousseau