December 21, 2010
FILED BY EDGAR
Lyn Shenk
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: SEACOR Holdings Inc.
Form 10-K for Fiscal Year Ended December 31, 2009
Filed February 25, 2010
Form 10-Q for Fiscal Quarter Ended June 30, 2010
Filed July 29, 2010
Definitive Proxy Statement on Schedule 14A
Filed April 12, 2010
File No. 1-12289
Dear Mr. Shenk:
As per my conversation with Jeffery Sears on December 17, 2010, this letter confirms our receipt by facsimile on December 8, 2010 of the SEC’s reply letter to SEACOR’s October 28, 2010 response to the SEC’s September 28, 2010 comment letter and your agreement to an extension of the 10 business day deadline by an additional 10 business days. Accordingly, we plan to respond no later than January 5, 2011.
Please do not hesitate to contact me at (954) 627-5206 with any questions regarding the foregoing.
Very truly yours, /s/ Paul L. Robinson Paul L. Robinson Senior Vice President and General Counsel |