<SEC-DOCUMENT>0001705931-25-000002.txt : 20250310
<SEC-HEADER>0001705931-25-000002.hdr.sgml : 20250310
<ACCEPTANCE-DATETIME>20250310101354
ACCESSION NUMBER:		0001705931-25-000002
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250310
DATE AS OF CHANGE:		20250310

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Borr Drilling Ltd
		CENTRAL INDEX KEY:			0001715497
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-91346
		FILM NUMBER:		25722460

	BUSINESS ADDRESS:	
		STREET 1:		S.E. PEARMAN BUILDING
		STREET 2:		2ND FLOOR 9 PAR-LA-VILLE ROAD
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM11
		BUSINESS PHONE:		4722483000

	MAIL ADDRESS:	
		STREET 1:		S.E. PEARMAN BUILDING
		STREET 2:		2ND FLOOR 9 PAR-LA-VILLE ROAD
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM11

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			cobas asset management, sgiic, s.a.
		CENTRAL INDEX KEY:			0001705931
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			U3

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		JOSE ABASCAL, 45 3? FLOOR
		CITY:			MADRID
		STATE:			U3
		ZIP:			28003
		BUSINESS PHONE:		0034917556800

	MAIL ADDRESS:	
		STREET 1:		JOSE ABASCAL, 45 3? FLOOR
		CITY:			MADRID
		STATE:			U3
		ZIP:			28003
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001705931</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>common shares</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/03/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001715497</issuerCik>
        <issuerName>Borr Drilling Ltd</issuerName>
        <issuerCusip>G1466R207</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>S.E. PEARMAN BUILDING</com:street1>
          <com:street2>2ND FLOOR 9 PAR-LA-VILLE ROAD</com:street2>
          <com:city>HAMILTON</com:city>
          <com:stateOrCountry>D0</com:stateOrCountry>
          <com:zipCode>HM11</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>cobas asset management, sgiic, s.a.</reportingPersonName>
      <citizenshipOrOrganization>U3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>12573101.00</soleVotingPower>
        <sharedVotingPower>12573101.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>12573101.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.1</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Borr Drilling Ltd</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>S.E. PEARMAN BUILDING, 2ND FLOOR 9 PAR-LA-VILLE ROAD, HAMILTON, BERMUDA, HM11</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>COBAS ASSET MANAGEMENT, SGIIC, S.A.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>PASEO DE LA CASTELLANA, 53.
28046, MADRID.
SPAIN</principalBusinessOfficeOrResidenceAddress>
        <citizenship>SPAIN</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>12,573,101</amountBeneficiallyOwned>
        <classPercent>5.1</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>12,573,101</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>12,573,101</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <exhibitInfo>0</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>cobas asset management, sgiic, s.a.</reportingPersonName>
      <signatureDetails>
        <signature>FRANCISCO GARCIA PARAMES</signature>
        <title>CHIEF EXECUTIVE OFFICER</title>
        <date>03/10/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
