Attached files

file filename
10-Q - FORM 10-Q - Valaris Ltdform10q1stqtr2010.htm
EX-31 - EXHIBIT 31.1 - Valaris Ltdexhibit31-1mar2010.htm
EX-31 - EXHIBIT 31.2 - Valaris Ltdexhibit31-2mar2010.htm
EX-10 - EXHIBIT 10.1 - Valaris Ltdexhibit10-1mar2010.htm
EX-32 - EXHIBIT 32.2 - Valaris Ltdexhibit32-2mar2010.htm
EX-32 - EXHIBIT 32.1 - Valaris Ltdexhibit32-1mar2010.htm
EXCEL - IDEA: XBRL DOCUMENT - Valaris LtdFinancial_Report.xls

 

Exhibit 15.1

 

 

April 22, 2010

Ensco plc
Dallas, Texas

 

Re:  Registration Statements on Form S-3 (No. 333-156705) and Form S-8 (Nos. 333-58625, 33-40282, 333-97757, 333-125048 and 333-156530).

With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated April 22, 2010 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.

/s/ KPMG LLP

Dallas, Texas