<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001193125-26-420407</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002011074</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Shares</securitiesClassTitle>
      <dateOfEvent>10/13/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001715497</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>G1466R173</issuerCusipNumber>
        </issuerCusips>
        <issuerName>Borr Drilling Limited</issuerName>
        <address>
          <street1 xmlns="http://www.sec.gov/edgar/common">S. E. Pearman Building</street1>
          <street2 xmlns="http://www.sec.gov/edgar/common">2nd Floor 9 Par-la-Ville Road</street2>
          <city xmlns="http://www.sec.gov/edgar/common">Hamilton</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">D0</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">HM11</zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Erling Lind</personName>
          <personPhoneNum>47 90 91 23 95</personPhoneNum>
          <personAddress>
            <street1 xmlns="http://www.sec.gov/edgar/common">Lochenveien 2</street1>
            <city xmlns="http://www.sec.gov/edgar/common">Oslo</city>
            <stateOrCountry xmlns="http://www.sec.gov/edgar/common">Q8</stateOrCountry>
            <zipCode xmlns="http://www.sec.gov/edgar/common">0286</zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002011074</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Drew Holdings Ltd.</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>D0</citizenshipOrOrganization>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>40117808</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>40117808</sharedDispositivePower>
        <aggregateAmountOwned>40117808</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>13.1</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
        <commentContent>The 40,117,808 common shares of Borr Drilling Limited owned by Drew Holdings Ltd. may be deemed to be beneficially owned by Mr. Tor Olav Troim.</commentContent>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001709630</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Tor Olav Troim</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>Q8</citizenshipOrOrganization>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>40117808</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>40117808</sharedDispositivePower>
        <aggregateAmountOwned>40117808</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>13.1</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>The 40,117,808 common shares of Borr Drilling Limited owned by Drew Holdings Ltd. may be deemed to be beneficially owned by Mr. Tor Olav Troim.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Shares</securityTitle>
        <issuerName>Borr Drilling Limited</issuerName>
        <issuerPrincipalAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">S. E. Pearman Building</street1>
          <street2 xmlns="http://www.sec.gov/edgar/common">2nd Floor 9 Par-la-Ville Road</street2>
          <city xmlns="http://www.sec.gov/edgar/common">Hamilton</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">D0</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">HM11</zipCode>
        </issuerPrincipalAddress>
        <commentText>This Amendment No. 1 on Schedule 13D (the "Amendment No. 1") relates to the common shares, $0.10 par value per share (the "Common Shares"), of Borr Drilling Limited (the "Issuer"). Amendment No. 1 amends and supplements the initial Schedule 13D (the "Schedule 13D") that Drew Holdings Ltd. and Mr. Tor Olav Troim (collectively, the "Reporting Persons") filed with the Commission on October 13, 2026. Except as specifically provided herein, this Amendment No. 1 does not modify any of the information previously reported in the Schedule 13D.</commentText>
      </item1>
      <item5>
        <percentageOfClassSecurities>See items 11 and 13 of the cover page to this Amendment No. 1 for the number of shares of Common Shares and percentage of Common Shares beneficially owned by the Reporting Persons. The percentage is calculated out of 307,391,018 shares outstanding.</percentageOfClassSecurities>
        <numberOfShares>See items 7 through 10 of the cover page to this Amendment No. 1 for the number of shares of Common Shares beneficially owned by the Reporting Persons as to which there is sole power to vote or to direct the vote, shared power to vote or to direct the vote, and sole or shared power to dispose or to direct the disposition.</numberOfShares>
        <transactionDesc>Item 5(c) of Schedule 13D is hereby amended by adding the following information:

Drew Holdings Ltd. purchased 1,500,000 shares of Common Shares on October 13, 2026, at an average price of USD $4.9344 per share; 750,000 shares of Common Shares on October 14, 2026, at an average price of USD $4.2700 per share; and 500,000 shares of Common Shares on October 15, 2026, at an average price of USD $4.5983 per share.

Except as disclosed in this Amendment No. 1 and the Schedule 13D, the Reporting Persons have not effected any transaction in the Common Shares of the Issuer during the past 60 days.

</transactionDesc>
      </item5>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Drew Holdings Ltd.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Erling Lind</signature>
          <title>Erling Lind / Director</title>
          <date>10/15/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Tor Olav Troim</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Tor Olav Troim</signature>
          <title>Tor Olav Troim</title>
          <date>10/15/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
