<SEC-DOCUMENT>0001193125-17-187622.txt : 20170726
<SEC-HEADER>0001193125-17-187622.hdr.sgml : 20170726
<ACCEPTANCE-DATETIME>20170530173133
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-187622
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170530

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PRECISION DRILLING Corp
		CENTRAL INDEX KEY:			0001013605
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		150 - 6TH AVENUE S.W.
		STREET 2:		SUITE 4200
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 3Y7
		BUSINESS PHONE:		403-716-4500

	MAIL ADDRESS:	
		STREET 1:		150 - 6TH AVENUE S.W.
		STREET 2:		SUITE 4200
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 3Y7

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRECISION DRILLING TRUST
		DATE OF NAME CHANGE:	20051121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRECISION DRILLING CORP
		DATE OF NAME CHANGE:	19960506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DI ENERGY, INC.
		CENTRAL INDEX KEY:			0001038893
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				742175411
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DI ENERGY INC
		DATE OF NAME CHANGE:	19970508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GREY WOLF INTERNATIONAL, INC.
		CENTRAL INDEX KEY:			0001038891
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				760000351
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREY WOLF INTERNATIONAL INC
		DATE OF NAME CHANGE:	19980618

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DI INTERNATIONAL INC
		DATE OF NAME CHANGE:	19970508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Directional Services Ltd.
		CENTRAL INDEX KEY:			0001539284
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE, S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE, S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Diversified Oilfield Services Corp.
		CENTRAL INDEX KEY:			0001518150
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Drilling Canada Limited Partnership
		CENTRAL INDEX KEY:			0001518149
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Employment Services Corp.
		CENTRAL INDEX KEY:			0001518141
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Precision Oilfield Personnel Services Ltd.
		DATE OF NAME CHANGE:	20110413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Limited Partnership
		CENTRAL INDEX KEY:			0001518144
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800, 525-8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525-8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Drilling, Inc.
		CENTRAL INDEX KEY:			0001518023
		IRS NUMBER:				264435759
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MURCO DRILLING CORP
		CENTRAL INDEX KEY:			0001064400
		IRS NUMBER:				720512163
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Completion & Production Services Ltd.
		CENTRAL INDEX KEY:			0001518003
		IRS NUMBER:				980679637
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Drilling LLC
		CENTRAL INDEX KEY:			0001243345
		IRS NUMBER:				721433406
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREY WOLF LLC
		DATE OF NAME CHANGE:	20030618

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Drilling Holdings Co
		CENTRAL INDEX KEY:			0001243347
		IRS NUMBER:				741987143
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525-8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREY WOLF HOLDINGS CO
		DATE OF NAME CHANGE:	20030618

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Drilling (US) Corp
		CENTRAL INDEX KEY:			0001518024
		IRS NUMBER:				263638348
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Precision Drilling Oilfield Services Corp
		DATE OF NAME CHANGE:	20110412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PD Supply Inc.
		CENTRAL INDEX KEY:			0001517999
		IRS NUMBER:				270185992
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Grey Wolf Supply Inc.
		DATE OF NAME CHANGE:	20110412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Directional Services, Inc.
		CENTRAL INDEX KEY:			0001518005
		IRS NUMBER:				450603611
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DI/PERFENSA INC.
		CENTRAL INDEX KEY:			0001243350
		IRS NUMBER:				760378440
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(413) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DI  PERFENSA INC
		DATE OF NAME CHANGE:	20030618

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Drilling Co LP
		CENTRAL INDEX KEY:			0001243343
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				760590999
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10350 RICHMOND AVENUE, SUITE 700
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		(403) 716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREY WOLF DRILLING CO LP
		DATE OF NAME CHANGE:	20030618

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Grey Wolf International Drilling Corp
		CENTRAL INDEX KEY:			0001518146
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			Z4
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1
		BUSINESS PHONE:		(403)716-4500

	MAIL ADDRESS:	
		STREET 1:		800, 525 - 8TH AVENUE S.W.
		CITY:			CALGARY
		STATE:			A0
		ZIP:			T2P 1G1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Precision Drilling International Corp
		DATE OF NAME CHANGE:	20110413
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Osler, Hoskin&nbsp;&amp; Harcourt LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">620 8th Avenue &#150; 36th Floor </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">New York, NY 10018 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">May&nbsp;30,
2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">BY EDGAR </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Precision Drilling Corporation &#150; </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>Amendment No.&nbsp;1 to Registration Statement on Form F-10/F-4 </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of our client, Precision
Drilling Corporation, a Canadian corporation (the &#147;<U>Company</U>&#148;), and certain of its subsidiaries (collectively, the &#147;<U>Guarantors</U>&#148;), we are transmitting for filing with the Securities and Exchange Commission (the
&#147;<U>Commission</U>&#148;) an Amendment No.&nbsp;1 (the &#147;<U>Amendment</U>&#148;) to the Registration Statement on combined Form F-10/F-4 (the &#147;<U>Registration Statement</U>&#148;) filed on May&nbsp;1, 2017, 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&#146;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. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Further to our calls
with the Staff of the Commission (the &#147;<U>Staff</U>&#148;), it was brought to our attention that the May&nbsp;1, 2017 filing of the Registration Statement was tagged on the Commission&#146;s Electronic Data Gathering, Analysis, and Retrieval
(EDGAR) system as a registration statement on Form&nbsp;F-10, in its entirety. However, only the Company is filing the Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;F-10,</FONT> whereas the Guarantors are filing the
Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;F-4.</FONT> As a result, we are filing the Amendment in order to correct the EDGAR filing tag for the Registration Statement filed by the Guarantors, so that the Guarantors are
identified as <FONT STYLE="white-space:nowrap">Form&nbsp;F-4</FONT> filers instead of <FONT STYLE="white-space:nowrap">Form&nbsp;F-10</FONT> filers on the EDGAR system. Based on our discussions with the Staff, we are filing the Amendment through two
separate EDGAR transmissions using the same file number issued to the Registration Statement upon its initial filing. The first filing of the Amendment will be made by the Company and will be tagged as an amendment no.&nbsp;1 to <FONT
STYLE="white-space:nowrap">Form&nbsp;F-10.</FONT> The second filing of the Amendment will be made by the Guarantors and will be tagged as an amendment no.&nbsp;1 to <FONT STYLE="white-space:nowrap">Form&nbsp;F-4.</FONT> Other than the different
EDGAR tagging fields used in these separate transmissions, the Amendment filed by the Company and the Guarantors will be the same. We have also updated the Amendment to reflect today&#146;s filing date, added a document incorporated by reference
that was filed with the Commission on <FONT STYLE="white-space:nowrap">Form&nbsp;6-K</FONT> after the May&nbsp;1 filing of the Registration Statement, and added disclosures that are responsive to comments received from the Alberta Securities
Commission. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Should you have any questions regarding the Amendment, please do not hesitate to contact me at
<FONT STYLE="white-space:nowrap">(212)&nbsp;991-2533.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ Jason Comerford </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Jason Comerford </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I></I>cc: Patrick Neal, <I>Precision Drilling Corporation </I></P>
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</SEC-DOCUMENT>
