Attached files

file filename
10-Q - 10-Q - Valaris Ltdval-3312020x10q.htm
EX-32.2 - EXHIBIT 32.2 - Valaris Ltdval-3312020xexhibit322.htm
EX-32.1 - EXHIBIT 32.1 - Valaris Ltdval-3312020xexhibit321.htm
EX-31.2 - EXHIBIT 31.2 - Valaris Ltdval-3312020xexhibit312.htm
EX-31.1 - EXHIBIT 31.1 - Valaris Ltdval-3312020xexhibit311.htm
EX-10.5 - EXHIBIT 10.5 - Valaris Ltdval-3312020xexhibit105.htm
EX-10.4 - EXHIBIT 10.4 - Valaris Ltdval-3312020xexhibit104.htm
EX-10.3 - EXHIBIT 10.3 - Valaris Ltdval-3312020xexhibit103.htm
EX-10.2 - EXHIBIT 10.2 - Valaris Ltdval-3312020xexhibit102.htm



April 30, 2020


Valaris plc
London, England
 
Re: Registration Statements on Form S-8 (Nos. 333-230813, 333-174611, 333-58625, 033-40282, 333-97757, 333-125048, 333-156530, 333-181593, 333-204294, 333-211588, 333-218250, 333-220859 and 333-225151) and Form S-3 (No. 333-221706).
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated April 30, 2020 related to our review of interim financial information.

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

Houston, Texas