Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - GULF ISLAND FABRICATION INCFinancial_Report.xls
10-Q - FORM 10-Q - GULF ISLAND FABRICATION INCd371820d10q.htm
EX-99.1 - PRESS RELEASE - GULF ISLAND FABRICATION INCd371820dex991.htm
EX-31.2 - SECTION 302 CERTIFICATION OF CFO - GULF ISLAND FABRICATION INCd371820dex312.htm
EX-31.1 - SECTION 302 CERTIFICATION OF CEO - GULF ISLAND FABRICATION INCd371820dex311.htm
EX-32 - SECTION 906 CERTIFICATION OF CEO AND CFO - GULF ISLAND FABRICATION INCd371820dex32.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-8 No. 333-176187) pertaining to the 2011 Stock Incentive Plan of our report dated July 30, 2012 relating to the unaudited condensed consolidated interim financial statements of Gulf Island Fabrication, Inc. that is included in its Form 10-Q for the quarter ended June 30, 2012.

/s/ Ernst & Young LLP

New Orleans, Louisiana

July 30, 2012