<SEC-DOCUMENT>0001140361-19-013656.txt : 20190827
<SEC-HEADER>0001140361-19-013656.hdr.sgml : 20190827
<ACCEPTANCE-DATETIME>20190729180127
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-013656
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190729

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Borr Drilling Ltd
		CENTRAL INDEX KEY:			0001715497
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-weight: bold;">BORR DRILLING LIMITED</div>
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    <div style="text-align: center; font-weight: bold;">S. E. Pearman Building, 2nd Floor</div>
    <div style="text-align: center; font-weight: bold;">9 Par-la-Ville Road</div>
    <div style="text-align: center; font-weight: bold;">Hamilton HM11</div>
    <div style="text-align: center; font-weight: bold;">Bermuda</div>
    <div style="text-align: center; font-weight: bold;">+1 (441) 737-0152</div>
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              <div>&#160;</div>
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            <td style="width: 30%;">July 29, 2019</td>
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            <div style="text-align: justify;">Via EDGAR</div>
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            <div style="text-align: justify;">Correspondence Relating to Registration Statement</div>
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            <div style="text-align: justify;">Securities and Exchange Commission</div>
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            <div style="text-align: justify;">Division of Corporation Finance</div>
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            <div style="text-align: justify;">100 F Street, N.E.</div>
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            <div style="text-align: justify;">Washington, D.C. 20549-3561</div>
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            <div style="text-align: justify;">Attn:</div>
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            <div style="text-align: justify;">Irene Barberena-Meissner</div>
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            <div style="text-align: justify;">Karina Dorin</div>
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            <div style="text-align: justify;">Office of Natural Resources</div>
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            <div style="font-weight: bold;">RE:</div>
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            <div style="font-weight: bold;">Borr Drilling Limited (CIK No. 0001715497)</div>
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            <div style="font-weight: bold;">Registration Statement on Form F-1</div>
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            <div style="font-weight: bold;">File No. 333-232594</div>
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    <div>Ladies and Gentlemen:</div>
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    <div style="text-indent: 72pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), Borr Drilling Limited (the &#8220;Company&#8221;) hereby requests that the effective date of the above-referenced Registration Statement (the
      &#8220;F-1 Registration Statement&#8221;) be accelerated by the Securities and Exchange Commission so that the F-1 Registration Statement, as then amended, will be declared effective under the Securities Act at 4 p.m. Eastern Standard Time on July 30, 2019 or as
      soon thereafter as is practicable.</div>
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    <div style="text-indent: 72pt;">The Company also requests that the Registration Statement on Form 8-A under the Securities Exchange Act of 1934, covering the common shares, be declared effective concurrently with the F-1 Registration Statement (the F-1
      Registration Statement, together with the Registration Statement on Form 8-A, the &#8220;Registration Statements&#8221;).</div>
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    <div style="text-indent: 72pt;">If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the
      Registration Statements in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company&#8217;s U.S. counsel, Skadden, Arps, Slate, Meagher &amp; Flom (UK) LLP.</div>
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    <div style="text-indent: 72pt;">We request that we be notified of such effectiveness by a telephone call to James A. McDonald of Skadden, Arps, Slate, Meagher &amp; Flom (UK) LLP at +44 20 7519 7183 and that such effectiveness also be confirmed in
      writing.</div>
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            <div>Very truly yours,</div>
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            <div>BORR DRILLING LIMITED</div>
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          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="margin-right: 18pt;">/s/ Svend Anton Maier</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="margin-right: 9pt;">By:</div>
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          <td style="width: 45%; vertical-align: top;">
            <div style="margin-right: 9pt;">Svend Anton Maier</div>
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            <div>Title:</div>
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            <div>Chief Executive Officer</div>
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            <div>cc:</div>
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            <div>Rune Magnus Lundetr&#230;, Chief Financial Officer, Borr Drilling Limited</div>
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            <div>Robert Hingley-Wilson, Chief Accounting Officer, Borr Drilling Limited</div>
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            <div>James A. McDonald, Partner, Skadden, Arps, Slate, Meagher&#160;&amp; Flom (UK) LLP</div>
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