July 22, 2019
Via Edgar Transmission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Amy Geddes
Re: Tidewater Inc.
Form 10-K for Fiscal Year Ended December 31, 2018
File No. 001-06311
Filed February 28, 2019
Dear Amy Geddes:
This letter is to confirm our discussion on July 19, 2019 regarding the timing of a response from Tidewater Inc. (the “Company”) to the comments of the Staff of the Securities and Exchange Commission contained in its letter to the Company dated July 11, 2019. As mentioned in our telephone conversation, we are in the process of preparing our response. Due to timing constraints, however, we require additional time to allow us to complete our internal review and approval process. We appreciate the Staff’s willingness to grant our request. The Company will submit its response no later than August 14, 2019.
We appreciate your assistance with this matter. Please direct any questions or concerns you may have in this regard to the undersigned at (713) 470-5308.
Sincerely,
/s/ Quintin V. Kneen
Quintin V. Kneen
Executive Vice President
and Chief Financial Officer