August 22, 2019 Quintin V. Kneen Chief Financial Officer Tidewater Inc. 6002 Rogerdale Road, Suite 600 Houston, Texas 77072 Re: Tidewater Inc. Form 10-K for Fiscal Year Ended December 31, 2018 File No. 001-06311 Filed February 28, 2019 Dear Mr. Kneen: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure