Attached files

file filename
10-Q - FORM 10-Q FOR QUARTERLY PERIOD ENDED SEPTEMBER 30, 2009 - TIDEWATER INCd10q.htm
EX-31.1 - SECTION 302 CERTIFICATION OF CEO - TIDEWATER INCdex311.htm
EX-10.2 - INDIVIDUAL PERFORMANCE EXECUTIVE OFFICER ANNUAL INCENTIVE PLAN - TIDEWATER INCdex102.htm
EX-32.1 - SECTION 906 CERTIFICATION OF CEO - TIDEWATER INCdex321.htm
EX-31.2 - SECTION 302 CERTIFICATION OF CFO - TIDEWATER INCdex312.htm
EX-10.1 - 2009 STOCK INCENTIVE PLAN - TIDEWATER INCdex101.htm
EX-10.3 - COMPANY PERFORMANCE EXECUTIVE OFFICER ANNUAL INCENTIVE PLAN - TIDEWATER INCdex103.htm
EX-32.2 - SECTION 906 CERTIFICATION OF CFO - TIDEWATER INCdex322.htm
EX-10.4 - MANAGEMENT ANNUAL INCENTIVE PLAN - TIDEWATER INCdex104.htm

EXHIBIT 15

October 29, 2009

Tidewater Inc.:

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Tidewater Inc. and subsidiaries for the periods ended September 30, 2009 and 2008, as indicated in our report dated October 29, 2009; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended September 30, 2009, is incorporated by reference in Registration Statements No. 333-32729, No. 333-66054, and No. 333-136407 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP

New Orleans, Louisiana