July 31, 2014
A.J. Ericksen
TEL: 713.229.1393
FAX: 713.229.2793
aj.ericksen@bakerbotts.com
BY EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Attn: Angie Kim
| Re: | Transocean Partners LLC |
| Amendment No. 5 to Registration Statement on Form S-1 |
| Submitted July 31, 2014 |
| CIK No. 0001607250 |
| No. 333-196958 |
Dear Ladies and Gentlemen:
On behalf of Transocean Partners LLC (the “Company”), in connection with the filing of Amendment No. 5 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”), enclosed are pages from Amendment No. 5 of the Registration Statement marked to show the changes incorporated into the Registration Statement since the filing of Amendment No. 3 on July 22, 2014. Please contact me at 713-229-1393 if you have any questions.
Very truly yours,
A.J. Ericksen
Enclosure