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April 10, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Mr. Ethan Horowitz |
| Re: | Diamond Offshore Drilling, Inc. |
Dear Mr. Horowitz:
Reference is made to the comments received by Diamond Offshore Drilling, Inc. (the “Company”) from the staff of the Division of Corporation Finance of the Securities and Exchange Commission by the letter (the “Comment Letter”) dated April 9, 2015 concerning the Company’s Form 10-K for the fiscal year ended December 31, 2014, filed on February 23, 2015 (File No. 001-13926). On behalf of the Company, this letter will confirm, consistent with our telephone conference, that the Company anticipates responding to the Comment Letter by May 8, 2015.
Very truly yours,
/s/ Shelton M. Vaughan
Shelton M. Vaughan
| cc: | David L. Roland, Esq. |
Senior Vice President, General Counsel and Secretary
Diamond Offshore Drilling, Inc.
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