TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 1, 2022 Alan Curtis Senior Vice President, Chief Financial Officer Oceaneering International Inc. 11911 FM 529 Houston, Texas 77041 Re: Oceaneering International Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 25, 2022 File No. 001-10945 Dear Mr. Curtis: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation