|EXCEL - IDEA: XBRL DOCUMENT - Valaris Ltd||Financial_Report.xls|
|EX-10.1 - EXHIBIT 10.1 - Valaris Ltd||esv-6302014xexhibit101.htm|
|EX-32.2 - EXHIBIT 32.2 - Valaris Ltd||esv-6302014xexhibit322.htm|
|EX-31.1 - EXHIBIT 31.1 - Valaris Ltd||esv-6302014xexhibit311.htm|
|EX-31.2 - EXHIBIT 31.2 - Valaris Ltd||esv-6302014xexhibit312.htm|
|EX-32.1 - EXHIBIT 31.2 - Valaris Ltd||esv-6302014xexhibit321.htm|
|10-Q - 10-Q - Valaris Ltd||esv-6302014x10q.htm|
|EX-10.2 - EXHIBIT 10.2 - Valaris Ltd||esv-6302014xexhibit102.htm|
August 1, 2014
Re: Registration Statements on Form S-8 (Nos. 333-174611, 333-58625, 33-40282, 333-97757, 333-125048, 333-156530, and 333-181593) and Form S-3 (No. 333-179021)
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated August 1, 2014 related to our review of interim financial statements.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
Very truly yours,
/s/ KPMG LLP