Borr Drilling Limited
S. E. Pearman Building, 2nd Floor
9 Par-la-Ville Road
Hamilton HM11
Bermuda
July 26, 2019
Via EDGAR Mark Wojciechowski John Cannarella Irene Barberena-Meissner Karina Dorin U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Mail Stop 4546 |
RE: | Borr Drilling Limited Registration Statement on Form F-1 File No. 333-232594 |
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form F-1 (File No. 333-232594) (including the amendments thereto, the “Registration Statement”) of Borr Drilling Limited (the “Company”) and the comment letter, dated July 26, 2019, of the staff of the Securities and Exchange Commission (the “Staff”) relating to the Registration Statement. The Registration Statement relates to an offering (the “Offering”) of the Company’s common shares (the “Shares”) as described in the Registration Statement.
The Company hereby confirms to the Staff that the Company does not anticipate that the Offering will be priced at a substantial deviation to the last disclosed price of the Shares on the Oslo Stock Exchange prior to pricing.
Borr Drilling Limited | |||
By: | /s/ Rune Magnus Lundetrae | ||
Name: | Rune Magnus Lundetrae | ||
Title: | Chief Financial Officer |