DIAMOND OFFSHORE DRILLING, INC.
15415 KATY FREEWAY
HOUSTON, TEXAS 77094
June 14, 2022
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Diamond Offshore Drilling, Inc. |
Pre-Effective Amendment No. 2 on Form S-3 to
Registration Statement on Form S-1 (No. 333-257281)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Diamond Offshore Drilling, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effectiveness of Pre-Effective Amendment No. 2 on Form S-3 to the Registrant’s Registration Statement on Form S-1 (Registration No. 333-257281) be accelerated to Friday, June 17, 2022 at 9:00 a.m. Eastern time, or as soon thereafter as practicable.
Please direct any questions regarding this request to Shelton Vaughan at (713) 402-3906.
| Very truly yours, | ||
| Diamond Offshore Drilling, Inc. | ||
| By: | /s/ David L. Roland | |
| David L. Roland | ||
| Senior Vice President, General Counsel and Secretary | ||
| cc: | Shelton M. Vaughan |
Duane Morris LLP