NABORS INDUSTRIES LTD

Regulatory Filings • Aug 24, 2018

CORRESP 1 filename1.htm

*Nabors Industries, Inc.*

*515 West Greens Road, Suite 1200*

*Houston, Texas 77067*

*Nabors Industries Ltd.*

*Crown House*

*Second Floor*

*4 Par-La-Ville Road*

*Hamilton, Bermuda HMO8*

August 24, 2018

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Karina V. Dorin

Re: Nabors Industries, Inc. and Nabors Industries Ltd. Registration Statement on Form S-4 (File No. 333-226276)

Dear Mr. Dougherty:

Reference is made to the Registration Statement on Form S-4 (No. 333-226276) of Nabors Industries, Inc., a Delaware corporation (the “ Company ”), and the additional registrant named therein (together with the Company, the “ Registrants ”) initially filed with the Securities and Exchange Commission (the “ Commission ”) on July 23, 2018.

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants hereby request that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement may become effective at 5:00 p.m. Eastern Time on August 28, 2018, or as soon as practicable thereafter.

[ Signature page follows ]

SEQ.=1,FOLIO='',FILE='C:\JMS\108224\18-17480-3\task9025853\17480-3-bg.htm',USER='108224',CD='Aug 24 20:10 2018'

Very truly yours,
Nabors Industries, Inc.
By:	/s/ Joseph G. Walker
Name:	Joseph G. Walker
Title:	Secretary

SEQ.=1,FOLIO='',FILE='C:\JMS\108224\18-17480-3\task9025853\17480-3-bg.htm',USER='108224',CD='Aug 24 20:10 2018'