0000000000-24-008291.txt : 20240919 0000000000-24-008291.hdr.sgml : 20240919 20240722173607 ACCESSION NUMBER: 0000000000-24-008291 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240722 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GULF ISLAND FABRICATION INC CENTRAL INDEX KEY: 0001031623 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED STRUCTURAL METAL PRODUCTS [3440] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 721147390 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-34279 BUSINESS ADDRESS: STREET 1: 2170 BUCKTHORNE PL STREET 2: SUITE 420 CITY: THE WOODLANDS STATE: TX ZIP: 77380 BUSINESS PHONE: 713-714-6123 MAIL ADDRESS: STREET 1: 2170 BUCKTHORNE PL STREET 2: SUITE 420 CITY: THE WOODLANDS STATE: TX ZIP: 77380 PUBLIC REFERENCE ACCESSION NUMBER: 0000950170-24-028192 LETTER 1 filename1.pdf begin 644 filename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end TEXT-EXTRACT 2 filename2.txt July 22, 2024 Westley Stockton Chief Financial Officer Gulf Island Fabrication, Inc. 2170 Buckthorne Place, Suite 420 The Woodlands, Texas 77380 Re: Gulf Island Fabrication, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed March 8, 2024 File No. 001-34279 Dear Westley Stockton: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2023 Note 4. Credit Facilities and Debt Note Agreement, page F-19 1. We note that you issued a promissory note with a principal balance of $20.0 million in connection with the resolution of the MPSV Litigation and Settlement Agreement. Please tell us where you reflected this promissory note in your statement of cash flows and explain your basis including specific authoritative guidance that supports your accounting treatment. Note 7. Commitments and Contingencies Resolution of MPSV Litigation, page F-23 2. We note that the charge related to the resolution of the MPSV Litigation was recorded as a reduction to revenue. Please tell us your basis for this accounting treatment, including the specific authoritative guidance that supports your analysis. July 22, 2024 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eiko Yaoita Pyles at 202-551-3587 or Kevin Woody at 202-551-3629 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing