Attached files

file filename
10-Q - FORM 10-Q FOR QUARTERLY PERIOD ENDED SEPTEMBER 30, 2009 - GULF ISLAND FABRICATION INCd10q.htm
EX-32 - CEO AND CFO CERTIFICATION PURSUANT TO SECTION 906 - GULF ISLAND FABRICATION INCdex32.htm
EX-99.1 - PRESS RELEASE - GULF ISLAND FABRICATION INCdex991.htm
EX-31.2 - CFO CERTIFICATION PURSUANT TO SECTION 302 - GULF ISLAND FABRICATION INCdex312.htm
EX-31.1 - CEO CETIFICATION PURSUANT TO SECTION 302 - GULF ISLAND FABRICATION INCdex311.htm

Exhibit 15.1

The Board of Directors and Shareholders

Gulf Island Fabrication, Inc.

We are aware of the incorporation by reference in the Registration Statement (Form S-8 No. 333-46155) pertaining to the Long-Term Incentive Plan, the Registration Statement (Form S-8 No. 333-88466) pertaining to the 2002 Long-Term Incentive Plan, and the Registration Statement (Form S-3 No. 333-144673) of Gulf Island Fabrication, Inc., of our report dated October 23, 2009, relating to the unaudited condensed consolidated interim financial statements of Gulf Island Fabrication, Inc. that are included in its Form 10-Q for the quarter ended September 30, 2009.

/s/ Ernst & Young LLP

New Orleans, Louisiana

October 23, 2009