Osler, Hoskin & Harcourt LLP
620 8th Avenue – 36th Floor
New York, NY 10018
May 1, 2017
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Precision Drilling Corporation
Registration Statement on Form F-10/F-4
Ladies and Gentlemen:
On behalf of our client, Precision Drilling Corporation, a Canadian corporation (the “Company”) and certain of its subsidiaries (collectively, the “Guarantors”), we are transmitting for filing with the Securities and Exchange Commission in electronic form a Registration Statement on Form F-10/F-4 (the “Registration Statement”) in connection with the proposed registration under the Securities Act of 1933, of the offer to exchange US$350,000,000 aggregate principal amount of the Company’s 7.750% Senior Notes due 2023 and the guarantees of such securities by the Guarantors for a like principal amount of substantially similar notes that were issued in a transaction exempt from registration under the Securities Act.
Should you have any questions regarding the Registration Statement, please feel free to contact Jason Comerford at (212) 991-2533 or me at (212) 991-2585.
Very truly yours, |
/s/ Amma Anaman |
Amma Anaman |
cc: | Patrick Neal |
Precision Drilling Corporation
Jason Comerford |
Osler, Hoskin & Harcourt LLP