Diamond Offshore Drilling, Inc.
15415 Katy Freeway, Suite 100
Houston, Texas 77094
April 22, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Diamond Offshore Drilling, Inc.
Form T-3 (File No. 022-29092)
Ladies and Gentlemen:
We refer to the Application for the qualification of Indenture on Form T-3 (File No. 022-29092) filed on April 15, 2021, as amended by Form T-3/A filed on April 22, 2021 (the “Application”) of Diamond Offshore Drilling, Inc. relating to the qualification of the Indenture governing 9.00%/11.00%/13.00% Senior Secured First Lien PIK Toggle Notes due 2027.
In accordance with Section 307(c) of the Trust Indenture Act of 1939, as amended, and Rule 7a-9 promulgated thereunder, we hereby respectfully request the acceleration of the effectiveness of the above referenced Application so that it may become effective at 3:00 P.M., Eastern time, on Friday, April 23, 2021.
If you have any questions regarding the foregoing, please contact Tracey A. Zaccone (212-373-3085) of Paul, Weiss, Rifkind, Wharton & Garrison LLP.