Attached files

file filename
10-Q - FORM 10-Q - GULF ISLAND FABRICATION INCd601536d10q.htm
EX-32 - EX-32 - GULF ISLAND FABRICATION INCd601536dex32.htm
EX-99.1 - EX-99.1 - GULF ISLAND FABRICATION INCd601536dex991.htm
EX-31.1 - EX-31.1 - GULF ISLAND FABRICATION INCd601536dex311.htm
EX-31.2 - EX-31.2 - GULF ISLAND FABRICATION INCd601536dex312.htm
EXCEL - IDEA: XBRL DOCUMENT - GULF ISLAND FABRICATION INCFinancial_Report.xls

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 October 30, 2013 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 September 30, 2013.

/s/ Ernst & Young LLP

New Orleans, Louisiana

October 30, 2013