Ensco plc 6 Chesterfield Gardens London, England WIJ 5BQ www.enscoplc.com |
August 16, 2017
Via Edgar and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4628
Washington, D.C. 20549-4628
Attn: H. Roger Schwall
Office of Natural Resources
Division of Corporate Finance
Re: Ensco plc
Registration Statement on Form S-4
File No. 333-218808
Ladies and Gentlemen:
Ensco plc (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement to 4:00 P.M., Washington, D.C. time, on August 18, 2017, or as soon as practicable thereafter.
The Registrant hereby acknowledges that:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | |
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| ENSCO PLC | |
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| By: | /s/ Michael T. McGuinty |
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| Michael T. McGuinty |
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| Senior Vice President, General Counsel and Secretary |
Cc: Jonathan H. Baksht, Senior Vice President and Chief Financial Officer, Ensco plc
Sean T. Wheeler, Latham & Watkins LLP
Debbie P. Yee, Latham & Watkins LLP
Mark Smith, Senior Vice President and Chief Financial Officer, Atwood Oceanics, Inc.
Drew Baker, Senior Vice President, General Counsel and Corporate Secretary
Tull R. Florey, Gibson, Dunn & Crutcher LLP