NEW YORK LONDON SINGAPORE PHILADELPHIA CHICAGO WASHINGTON, DC SAN FRANCISCO SILICON VALLEY SAN DIEGO SHANGHAI BOSTON HOUSTON LOS ANGELES HANOI HO CHI MINH CITY | FIRM and AFFILIATE OFFICES
Shelton M. Vaughan DIRECT DIAL: +1 713 402 3906
www.duanemorris.com
| ATLANTA BALTIMORE WILMINGTON MIAMI BOCA RATON PITTSBURGH NEWARK LAS VEGAS CHERRY HILL LAKE TAHOE MYANMAR OMAN A GCC REPRESENTATIVE OFFICE
MEXICO CITY SRI LANKA |
June 2, 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 June 2, 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 June 30, 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.
DUANE MORRISLLP | ||
1330 POST OAK BOULEVARD, SUITE 800 HOUSTON, TX 77056-3166 | PHONE: +1 713 402 3900 FAX: +1 713 402 3901 |