# EDGAR Filing Document

**Accession Number:** 0000314808
**File Stem:** 0000000000-23-000320
**Filing Date:** 2023-1
**Character Count:** 3006
**Document Hash:** 3412bb9178cc1e6654922f158b6722f0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000320.hdr.sgml**: 20230210

**ACCESSION NUMBER**: 0000000000-23-000320

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230112

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Valaris Ltd
- **CENTRAL INDEX KEY:** 0000314808
- **STANDARD INDUSTRIAL CLASSIFICATION:** DRILLING OIL & GAS WELLS [1381]
- **IRS NUMBER:** 980635229
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** CLARENDON HOUSE
- **STREET 2:** 2 CHURCH STREET
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 11
- **BUSINESS PHONE:** 4402076594660

**MAIL ADDRESS:**
- **STREET 1:** CLARENDON HOUSE
- **STREET 2:** 2 CHURCH STREET
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 11

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Valaris plc
- **DATE OF NAME CHANGE:** 20190801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ensco Rowan plc
- **DATE OF NAME CHANGE:** 20190410

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ensco plc
- **DATE OF NAME CHANGE:** 20100331

## Text-Extract

```

United States securities and exchange commission logo

                       January 12, 2023

       Cristopher T. Weber
       Chief Financial Officer
       Valaris Limited
       Clarendon House
       2 Church Street
       Hamilton, Bermuda HM 11

                                                        Re: Valaris Limited
                                                            Form 10-K for the
fiscal year ended December 31, 2021
                                                            Filed on February
22, 2022
                                                            File No. 001-08097

       Dear Cristopher T. Weber:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                       Sincerely,

                       Division of Corporation Finance

                       Office of Energy & Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 12, 2023

Cristopher T. Weber
Chief Financial Officer
Valaris Limited
Clarendon House
2 Church Street
Hamilton, Bermuda HM 11

Re: Valaris Limited

Form 10-K for the fiscal year ended December 31, 2021

Filed on February 22, 2022

File No. 001-08097

Dear Cristopher T. Weber:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation