<SEC-DOCUMENT>0001140361-19-007917.txt : 20190827
<SEC-HEADER>0001140361-19-007917.hdr.sgml : 20190827
<ACCEPTANCE-DATETIME>20190429182933
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-007917
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190429

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Borr Drilling Ltd
		CENTRAL INDEX KEY:			0001715497
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		THISTLE HOUSE
		STREET 2:		4 BURNABY STREET
		CITY:			HAMILTON HM 11
		STATE:			D0
		ZIP:			0000
		BUSINESS PHONE:		4722483000

	MAIL ADDRESS:	
		STREET 1:		THISTLE HOUSE
		STREET 2:		4 BURNABY STREET
		CITY:			HAMILTON HM 11
		STATE:			D0
		ZIP:			0000
</SEC-HEADER>
<DOCUMENT>
<TYPE>DRSLTR
<SEQUENCE>1
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                <div style="text-align: center;"><font style="font-variant: small-caps; font-weight: normal; font-size: 18pt;">Skadden, Arps, Slate, Meagher &amp; Flom (UK) llp</font><br>
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                  <div style="text-align: center;">&#160;40 BANK STREET</div>
                  <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">CANARY WHARF</div>
                  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">LONDON E14 5DS</font></div>
                  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">________</font></div>
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                  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">TEL: (020) 7519-7000</font></div>
                  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">FAX: (020) 7519-7070</font></div>
                  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">www.skadden.com</font></div>
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                <div style="text-align: center;"><font style="font-size: 7pt;">&#160;AFFILIATE OFFICES </font>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">-----------</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">BOSTON</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">CHICAGO</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">HOUSTON</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">LOS ANGELES</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">NEW YORK</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">PALO ALTO</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">WASHINGTON, D.C.</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">WILMINGTON</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">-----------</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">BEIJING</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">BRUSSELS</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">FRANKFURT</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">HONG KONG</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">MOSCOW</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">MUNICH</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">PARIS</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">S&#195;O PAULO</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">SEOUL</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">SHANGHAI</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">SINGAPORE</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">TOKYO</font><font style="font-size: 7pt;">&#160;</font> </div>
                  <div style="text-align: center; font-size: 7pt;"><font style="font-family: &quot;Times New Roman&quot;;">TORONTO</font></div>
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">April 29, 2019</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;"> <br>
      </font></div>
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      <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Confidential</font> <br>
      </div>
      <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Draft Registration Statement</font> <br>
      </div>
      <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Securities and Exchange Commission</font> <br>
      </div>
      <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">100 F Street, N.E.</font> <br>
      </div>
      <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Washington, D.C. 20549</font>8</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Dear Sir/Madam,</font></div>
    <div><br>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Borr Drilling Limited</font></div>
    <div><br>
    </div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><u>Confidential Submission of the Draft
            Registration Statement on Form F-1</u></font></font></div>
    <div><br>
    </div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">On behalf of our client, Borr Drilling Limited, a foreign private issuer organized under the laws of Bermuda (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Company</font>&#8221;), we are hereby submitting a draft registration statement on Form F-1 (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman',
          Times, serif; font-weight: bold;">Draft Registration Statement</font>&#8221;) relating to a proposed initial public offering in the United States of the Company&#8217;s common shares, par value US$0.01 per share, via EDGAR to the Securities and Exchange
        Commission (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Commission</font>&#8221;) for confidential review pursuant to the Jumpstart Our Business Startups Act, as amended (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">JOBS Act</font>&#8221;). The Company confirms that it is an &#8220;emerging growth company&#8221; as defined in the JOBS Act and its securities have not been previously sold
        pursuant to an effective registration statement under the Securities Act of 1933, as amended. The Company also confirms that it will publicly file the registration statement previously submitted on a confidential basis at least 15 days prior to any
        road show in connection with the proposed offering.</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left; text-indent: 36pt;"><br>
      <div style="text-align: center; font-family: &quot;Times New Roman&quot;,Times,serif; font-size: 6pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">SKADDEN,

        ARPS, SLATE, MEAGHER &amp; FLOM (UK) LLP, A LIMITED LIABILITY PARTNERSHIP REGISTERED UNDER THE LAWS OF THE</div>
      <div style="text-align: center; font-size: 6pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;,Times,serif; font-style: normal; font-variant: normal; text-transform: none;">STATE

        OF DELAWARE, IS AUTHORISED AND REGULATED BY THE SOLICITORS REGULATION AUTHORITY UNDER REFERENCE NUMBER 80014.</div>
      <div style="font-size: 6pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;,Times,serif; font-style: normal; font-variant: normal; text-transform: none;"><br>
      </div>
      <div style="text-align: center; font-size: 6pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;,Times,serif; font-style: normal; font-variant: normal; text-transform: none;">A
        LIST OF THE FIRM'S PARTNERS IS OPEN TO INSPECTION AT THE ABOVE ADDRESS.</div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; font-style: italic;">Financial Information</font></div>
    <div><br>
    </div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Company has included in this submission its audited consolidated financial statements as of and for the years ended
        December 31, 2017 and 2018. As an emerging growth company, the Company has omitted its financial statements for the year ended December 31, 2016, its selected financial information for the years before 2016 and its interim financial information
        that it reasonably believes it will not be required to present separately at the time of the contemplated offering.</font></div>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;">*&#160; &#160; &#160; &#160; *&#160; &#160; &#160; &#160; *</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;"> <br>
      </font></div>
    <div style="text-align: center;"><br>
      <div style="text-align: center; font-size: 6pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;,Times,serif; font-style: normal; font-variant: normal; text-transform: none;"> <br>
      </div>
      <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;"> </font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
        </font></font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font><font style="font-size: 10pt;
          font-family: 'Times New Roman', Times, serif;">If you have any questions regarding the Draft Registration Statement, please contact the undersigned by phone at +44 20 7519 7183 or via e-mail at </font>james.mcdonald@skadden.com<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">.</font></font></div>
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            <td rowspan="1" style="width: 5%;" valign="top">&#160;</td>
            <td rowspan="1" style="width: 45%;" align="left" valign="top"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Very truly yours,</font></td>
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              <div style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt;" align="left"><br>
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              <div style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt;" align="left"><br>
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            <td style="width: 45%; border-bottom: 2px solid rgb(0, 0, 0);" align="left" valign="top">/s/ <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">James A. McDonald</font></td>
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            <td style="width: 50%;" valign="top">&#160;</td>
            <td style="width: 5%;" valign="top">&#160;</td>
            <td style="width: 45%;" align="left" valign="bottom"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">James A. McDonald</font></td>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">cc:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Svend Anton Maier, Chief Executive Officer,
        Borr Drilling Limited</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Rune Magnus Lundetrae, Chief Financial Officer, Borr Drilling Limited</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Robert Hingley-Wilson, Chief Accounting Officer, Borr Drilling Limited</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Michael Zeidel, Partner, Skadden, Arps, Slate, Meagher &amp; Flom LLP</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Gunnar Sletteb&#248;, Partner, PricewaterhouseCoopers AS</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Catherine Gallagher, Partner, Baker Botts LLP</font></div>
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