Item 8.01 Other Events.

As previously disclosed, on April 30, 2021, Valaris Limited (the "Company") successfully completed its financial restructuring and emerged from bankruptcy. The Company is filing its unaudited pro forma condensed consolidated financial information for the year ended December 31, 2021, and the accompanying notes thereto, as set forth in Exhibit 99.1 to this report and presented in accordance with Article 11 of Regulation S-X, to summarize the impact of the reorganization, implementation of the plan of reorganization and application of fresh start accounting as if the effective date of emergence from bankruptcy had occurred on January 1, 2021, the beginning of the most recently completed fiscal year.


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Item 9.01 Financial Statements and Exhibits

(b) Pro Forma Financial Information

The Unaudited Pro Forma Condensed Consolidated Statement of Operations of the Company for the year ended December 31, 2021, and the accompanying notes thereto, are filed as Exhibit 99.1 to this Current Report on Form 8-K.



(d)   Exhibits

       Exhibit No.                Description

                                    Unaudited Pro Forma Condensed Consolidated     Financial
          99.1                    Information
           104                    Cover Page Interactive Data File (formatted as Inline XBRL).




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