November 8, 2012
Ms. Claire Erlanger
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Bristow Group Inc. |
| Letter Dated November 6, 2012 |
| Form 10-K for the Fiscal Year Ended March 31, 2012 |
| Form 10-Q for the Fiscal Quarter Ended June 30, 2012 |
| File No. 001-37617 |
Dear Ms. Erlanger:
Bristow Group Inc. received comments from the Staff of the SEC by letter dated November 6, 2012 regarding its annual report on Form 10-K for the fiscal year ended March 31, 2012 and its quarterly report on Form 10-Q for the fiscal quarter ended June 30, 2012. As previously discussed, Bristow intends to submit its response to the Staff’s comments by December 6, 2012.
Please contact the undersigned at 713-267-7633 with any questions.
| Very truly yours, | ||
| /s/ Brian J. Allman | ||
Brian J. Allman Vice President, Chief Accounting Officer | ||
