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201 ST. CHARLES AVENUE NEW ORLEANS, LOUISIANA 70170-5100 504-582-8000 FAX 504-582-8583 www.joneswalker.com | |
Curtis R. Hearn Direct Dial: 504-582-8308 Direct Fax: 504-589-8308 chearn@joneswalker.com |
July 29, 2015
Via EDGAR
Aamira Chaudry
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549
| Re: | Tidewater Inc. | |
| Annual Report on Form 10-K for Fiscal Year Ended March 31, 2015 | ||
| Filed May 28, 2015 | ||
| File No. 001-06311 |
Dear Ms. Chaudry:
Tidewater Inc. is in receipt of the letter dated July 22, 2015 from Ms. Lyn Shenk, Branch Chief. That letter called for a response by Tidewater within 10 business days of the date of Ms. Shenk’s letter. This letter will confirm our phone conversation of Thursday July 23, 2015 in which you granted the Company’s request for an extension of the date by which its response would be due until the close of business on Wednesday August 19.
Please feel free to contact me at 504.582.8308 if you have any questions.
| Very Truly Yours, |
| /s/ Curtis R. Hearn |
| Curtis R. Hearn |
| cc: | Quinn Fanning, Tidewater Chief Financial Officer | |
| Bruce Lundstrom, Tidewater General Counsel |
CRH/mlc
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