<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143313</cik>
        <entityName>NYSE AMERICAN LLC</entityName>
    </exchange>

    <issuer>
        <cik>0000098222</cik>
        <entityName>TIDEWATER INC</entityName>
        <fileNumber>001-06311</fileNumber>
        <address>
            <street1>842 West Sam Houston Parkway</street1>
            <city>Houston</city>
            <stateOrCountryCode>TX</stateOrCountryCode>
            <stateOrCountry>TEXAS</stateOrCountry>
            <zipCode>77024</zipCode>
        </address>
        <telephoneNumber>(713) 470-5300</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Warrants to purchase common stock (expiring November 14, 2024)</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Emily Fuhrman</signatureName>
        <signatureTitle>Analyst, Regulation</signatureTitle>
        <signatureDate>2024-11-14</signatureDate>
    </signatureData>
</notificationOfRemoval>
