0000000000-19-007425.txt : 20190528 0000000000-19-007425.hdr.sgml : 20190528 20190422143932 ACCESSION NUMBER: 0000000000-19-007425 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190422 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SEACOR Marine Holdings Inc. CENTRAL INDEX KEY: 0001690334 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 472564547 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 12121 WICKCHESTER LANE STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 9858765400 MAIL ADDRESS: STREET 1: 12121 WICKCHESTER LANE STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77079 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-19-094699 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Registration Statement on Form S-3 Filed April 1, 2019 File No. 333-230667 Dear Mr. Gellert: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form S-3 filed April 1, 2019 Documents Incorporated by Reference, page 13 1. We note that your registration statement incorporates by reference your Form 10-K for the fiscal year ended December 31, 2018, which in turn incorporates by reference Part III from a proxy statement that you have not yet filed. Please be advised that we cannot accelerate the effective date of your registration statement until you have amended your Form 10-K to include Part III information or filed the definitive proxy statement. For guidance, please refer to Compliance and Disclosure Interpretations, Securities Act Forms Questions 123.01. 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. John Gellert SEACOR Marine Holdings Inc. April 22, 2019 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Susan Block at 202-551-3210 or Nolan McWilliams at 202-551-3217 with any other questions. FirstName LastNameJohn Gellert Sincerely, Comapany NameSEACOR Marine Holdings Inc. Division of Corporation Finance April 22, 2019 Page 2 Office of Transportation and Leisure FirstName LastName