Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - TIDEWATER INCFinancial_Report.xls
EX-10.3 - EX-10.3 - TIDEWATER INCd750598dex103.htm
EX-31.1 - EX-31.1 - TIDEWATER INCd750598dex311.htm
EX-32.1 - EX-32.1 - TIDEWATER INCd750598dex321.htm
EX-10.2 - EX-10.2 - TIDEWATER INCd750598dex102.htm
EX-31.2 - EX-31.2 - TIDEWATER INCd750598dex312.htm
EX-10.1 - EX-10.1 - TIDEWATER INCd750598dex101.htm
10-Q - 10-Q - TIDEWATER INCd750598d10q.htm

EXHIBIT 15

August 6, 2014

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 June 30, 2014 and 2013, as indicated in our report dated August 6, 2014; 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 June 30, 2014, 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