Attached files

file filename
10-Q - FORM 10-Q - TIDEWATER INCd77681d10q.htm
EX-10.1 - EX-10.1 - TIDEWATER INCd77681dex101.htm
EX-10.3 - EX-10.3 - TIDEWATER INCd77681dex103.htm
EX-10.2 - EX-10.2 - TIDEWATER INCd77681dex102.htm
EX-31.1 - EX-31.1 - TIDEWATER INCd77681dex311.htm
EX-10.4 - EX-10.4 - TIDEWATER INCd77681dex104.htm
EX-31.2 - EX-31.2 - TIDEWATER INCd77681dex312.htm
EX-32.1 - EX-32.1 - TIDEWATER INCd77681dex321.htm

EXHIBIT 15

August 10, 2015

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, 2015 and 2014, as indicated in our report dated August 10, 2015; 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, 2015, is incorporated by reference in Registration Statements No. 333-66054, No. 333-136407, No. 333-164847, and No. 333-201954 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