# EDGAR Filing Document

**Accession Number:** 0001737706
**File Stem:** 0001193125-23-084837
**Filing Date:** 2023-3
**Character Count:** 2642
**Document Hash:** ddad681054ba0cc8130ec8aa7aff5e82
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-084837.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001193125-23-084837

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Seadrill Ltd
- **CENTRAL INDEX KEY:** 0001737706
- **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:** PAR-LA-VILLE PLACE, 14 PAR-LA-VILLE ROAD
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 08
- **BUSINESS PHONE:** 441 295 9500

**MAIL ADDRESS:**
- **STREET 1:** PAR-LA-VILLE PLACE, 14 PAR-LA-VILLE ROAD
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 08

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NEW SDRL LTD.
- **DATE OF NAME CHANGE:** 20180417

**SEADRILL LIMITED** 

**55 Par-la-Ville Road** 

**Hamilton, HM 11 Bermuda** 

**+1 (441) 295-9500** 

March 30, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Claudia Rios

Office of Energy & Transportation

Re: Request for Acceleration of Effectiveness of Seadrill Limited's Registration Statement on Form F-4 (File No. 333-270071) initially filed on February 27, 2023, as amended by Amendment No. 1 thereto filed on March 23, 2023 and Amendment No. 2 thereto filed on March 29, 2023.

Dear Ms. Rios:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Seadrill Limited hereby requests that the effectiveness of the Registration Statement on Form F-4 (File No. 333-270071) (the "<u>Registration Statement</u>") be accelerated so that the Registration Statement will become effective on March 31, 2023 at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as practicable.

Please call David Emmons or Clinton W. Rancher of Baker Botts L.L.P. at (214) 953-6414 or (713) 229-1820, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.

[*Signature on following page*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SEADRILL LIMITED** | **SEADRILL LIMITED** |
| By: | /s/ Todd Strickler |
|  | Todd Strickler |
|  | Senior Vice President and General Counsel |

---

cc: David Emmons, Baker Botts L.L.P.

Clinton W. Rancher, Baker Botts L.L.P.

David P. Elder, Akin Gump Strauss Hauer & Feld LLP

Patrick Hurley, Akin Gump Strauss Hauer & Feld LLP