Attached files

file filename
EX-10.1 - EX-10.1 - TIDEWATER INCd788252dex101.htm
EXCEL - IDEA: XBRL DOCUMENT - TIDEWATER INCFinancial_Report.xls
EX-32.1 - EX-32.1 - TIDEWATER INCd788252dex321.htm
EX-31.2 - EX-31.2 - TIDEWATER INCd788252dex312.htm
10-Q - 10-Q - TIDEWATER INCd788252d10q.htm
EX-31.1 - EX-31.1 - TIDEWATER INCd788252dex311.htm

EXHIBIT 15

November 4, 2014

The Board of Directors and Stockholders of 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, 2014 and 2013, as indicated in our report dated November 4, 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 September 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