NOBLE FINANCE COMPANY
13135 Dairy Ashford, Suite 800
Sugar Land, Texas 77478
(281) 276-6100
April 20, 2022
BY EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Loan Lauren Nguyen |
Legal Branch Chief
Office of Energy & Transportation
| Re: | Noble Finance Company |
Registration Statement on Form S-1, as amended
File No. 333-255069
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Noble Finance Company requests acceleration of the effective date of the above-captioned Registration Statement to 9:00 a.m., Washington, D.C. time, on April 22, 2022, or as soon as practicable thereafter.
| Very truly yours, | ||
NOBLE FINANCE COMPANY | ||
| By: | /s/ Richard B. Barker | |
| Richard B. Barker | ||
| Senior Vice President and Chief Financial Officer | ||
| cc: | Liz Packebusch, Securities and Exchange Commission |
Robert W. Eifler, Noble Finance Company
Clinton W. Rancher, Baker Botts L.L.P.
Lakshmi Ramanathan, Baker Botts L.L.P.
