[TRANSOCEAN LTD. LETTERHEAD]
February 20, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4628
Washington, D.C. 20549
Attention: H. Roger Schwall
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RE: |
Transocean Ltd. |
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Registration Statement on Form S‑4 |
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File No.: 333‑222894 |
Dear Mr. Schwall:
On behalf of Transocean Ltd. and its wholly-owned subsidiary Transocean Inc. (collectively, the “Registrants”), pursuant to Rule 461 promulgated under the Securities Act of 1933, I hereby request acceleration of the effective date of the Registration Statement on Form S‑4 (File No. 333‑222894) filed by the Registrants to 2:00 p.m., Washington, D.C. time, on Tuesday, February 20, 2018, or as soon thereafter as practicable.
Please contact the undersigned at (713) 232‑7842 or Keith Townsend at King & Spalding LLP at (404) 572‑3517 with any questions concerning this letter.
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Sincerely, |
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/s/ Brady K. Long |
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Brady K. Long |
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Senior Vice President & General Counsel |
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Transocean Ltd. |
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P.P. DRR |