DELAWARE
|
1-5491
|
75-0759420
|
||
(State
or other jurisdiction
of
incorporation)
|
(Commission
File Number)
|
(IRS
Employer
Identification
No.)
|
2800
Post Oak Boulevard, Suite 5450
Houston,
Texas
(Address
of principal executive offices)
|
77056
(Zip
Code)
|
¨
|
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
¨
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
¨
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
|
¨
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
|
Item
8.01.
|
Other
Events.
|
Item
9.01
|
Financial
Statements and Exhibits.
|
(d)
|
Exhibits.
|
Exhibit 5.1
|
Opinion
of Andrews Kurth LLP.
|
|
Exhibit 8.1
|
Opinion
of Andrews Kurth LLP regarding material U.S. federal income tax
matters.
|
|
Exhibit 23.1
|
Consent
of Andrews Kurth LLP (included as part of Exhibits 5.1 and
8.1).
|
Rowan
Companies, Inc.
|
||
By:
|
/s/ William
H. Wells
|
|
Name:
|
William
H. Wells
|
|
Title:
|
Vice
President – Finance and Chief Financial Officer (Principal Financial
Officer)
|
Exhibit 5.1
|
Opinion
of Andrews Kurth LLP.
|
|
Exhibit 8.1
|
Opinion
of Andrews Kurth LLP regarding material U.S. federal income tax
matters.
|
|
Exhibit 23.1
|
Consent
of Andrews Kurth LLP (included as part of Exhibits 5.1 and
8.1).
|