<SEC-DOCUMENT>0001031623-19-000002-index.html : 20190315
<SEC-HEADER>0001031623-19-000002.hdr.sgml : 20190315
<ACCEPTANCE-DATETIME>20190207094815
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001031623-19-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF ISLAND FABRICATION INC
		CENTRAL INDEX KEY:			0001031623
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED STRUCTURAL METAL PRODUCTS [3440]
		IRS NUMBER:				721147390
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		16225 PARK TEN PLACE, SUITE 280
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77084
		BUSINESS PHONE:		7137146100

	MAIL ADDRESS:	
		STREET 1:		16225 PARK TEN PLACE, SUITE 280
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77084
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

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<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>a2719secresponseimage1a04.jpg
<TEXT>
Document 2 - file: a2719secresponseimage1a04.jpg

</DOCUMENT>
</SEC-DOCUMENT>