Precision Drilling Corporation
800, 525 – 8th Avenue S.W.
Calgary, Alberta, Canada T2P 1G1
(403) 716-4500
June 21, 2017
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549
Precision Drilling Corporation
Precision Completion & Production Services Ltd.
Precision Diversified Oilfield Services Corp.
Precision Limited Partnership
Precision Drilling Canada Limited Partnership
Precision Employment Services Corp.
Precision Drilling, Inc.
DI Energy, Inc.
Grey Wolf International, Inc.
Grey Wolf International Drilling Corporation
Precision Drilling Holdings Company
Precision Drilling LLC
Precision Drilling Company, LP
Murco Drilling Corporation
DI/Perfensa Inc.
PD Supply Inc.
Precision Drilling (US) Corporation
Precision Directional Services, Inc.
Precision Directional Services Ltd.
Registration Statement on Form F-10/F-4 (File No. 333-217575)
Ladies and Gentlemen:
Pursuant to Rule 467(b) and Rule 461 under the Securities Act of 1933, as amended, Precision Drilling Corporation, an Alberta corporation (the “Company”), and certain of its direct and indirect subsidiaries (together with the Company, the “Registrants”), hereby request that the effective date of the above-captioned Registration Statement on Form F-10/F-4 (the “Registration Statement”) be accelerated to June 21, 2017 at 12:00 p.m. Eastern time or as soon thereafter as may be practicable. A copy of the receipt showing clearance from the Alberta Securities Commission with respect to the Registration Statement is attached to this letter as Annex A.
We understand that the staff of the Securities and Exchange Commission (the “Commission”) will consider this request as confirmation by each of the Registrants of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
If you have any questions regarding the foregoing, please contact Jason Comerford (212-991-2533) or Amma Anaman (212-991-2585) of Osler, Hoskin & Harcourt LLP.
| Very truly yours, | ||
| Precision Drilling Corporation | ||
| By: | /s/ Kevin A. Neveu | |
| Name: | Kevin A. Neveu | |
| Title: | President and Chief Executive Officer | |
| Precision Completion & Production Services Ltd. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Precision Diversified Oilfield Services Corp. | ||
| By: | /s/ Ross Pickering | |
| Name: | Ross Pickering | |
| Title: | President | |
| Precision Diversified Oilfield Services Corp., as General Partner, for and on Behalf of Precision Limited Partnership. | ||
| By: | /s/ Ross Pickering | |
| Name: | Ross Pickering | |
| Title: | President | |
2
| Precision Diversified Oilfield Services Corp., as General Partner, for and on Behalf of Precision Drilling Canada Limited Partnership | ||
| By: | /s/ Ross Pickering | |
| Name: | Ross Pickering | |
| Title: | President | |
| Precision Employment Services Corp. | ||
| By: | /s/ Ross Pickering | |
| Name: | Ross Pickering | |
| Title: | President | |
| Precision Drilling, Inc. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| DI Energy, Inc. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Grey Wolf International, Inc. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Grey Wolf International Drilling Corporation | ||
| By: | /s/ Ross Pickering | |
| Name: | Ross Pickering | |
| Title: | President | |
| Precision Drilling Holdings Company | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
3
| Precision Drilling LLC | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Precision Drilling Holdings Company, as General Partner, for and on Behalf of Precision Drilling Company, LP | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Murco Drilling Corporation | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| DI/Perfensa Inc. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| PD Supply Inc. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Precision Drilling (US) Corporation | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
4
| Precision Directional Services, Inc. | ||
| By: | /s/ Grant M. Hunter | |
| Name: | Grant M. Hunter | |
| Title: | President | |
| Precision Directional Services Ltd. | ||
| By: | /s/ Ross Pickering | |
| Name: | Ross Pickering | |
| Title: | President | |
| cc: | Jason Comerford |
Amma Anaman
Osler, Hoskin & Harcourt LLP
Annex A
ALBERTA SECURITIES ACT
Receipt for the Filing
of a Short Form Prospectus
On behalf of:PRECISION DRILLING CORPORATION
Receipt for the Short Form Prospectus dated June 20, 2017 of the above Issuer is hereby issued pursuant to Section 120 of theSecurities Act(Alberta).
SEDAR Project # 02618870
Dated at Calgary, Alberta on June 20, 2017
Alberta Securities Commission
Per: “Denise Weeres”
Denise Weeres
Manager, Legal, Corporate Finance
