BRONCO DRILLING COMPANY, INC.
14313 North May Avenue, Suite 100
Oklahoma City, Oklahoma 73134
March 21, 2006
Via EDGAR and Facsimile
Securities and Exchange Commission
100 F Street, NE
Mail Stop 7010
Washington, D.C. 20549
| Attn: | H. Roger Schwall |
| Donna Levy |
| Mail Stop 7010 |
| Re: | Bronco Drilling Company, Inc. |
| Registration Statement on Form S-1, File No. 333-131420 |
Dear Mr. Schwall and Ms. Levy:
Bronco Drilling Company, Inc., a Delaware corporation (the “Company”), pursuant to Rule 461 of the Securities Act of 1933, as amended, respectfully requests the effective date for the above-captioned Registration Statement be accelerated to March 23, 2006 at 5:00 p.m. Washington, D.C. time or as soon thereafter as practicable.
The Company hereby acknowledges that:
| (1) | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| (2) | Staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and |
| (3) | The Company may not assert the staff’s comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions, or require any additional information, please do not hesitate to call me at (405) 745-6060 or Seth Molay at Akin Gump Strauss Hauer & Feld LLP at (214) 969-4780.
Very truly yours,
/s/ Karl W. Benzer
Karl W. Benzer
Chief Operating Officer
