Prepared by R.R. Donnelley Financial -- Letter re Unaudited Interim Financial Information

EX-15 3 dex15.htm LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION Prepared by R.R. Donnelley Financial -- Letter re Unaudited Interim Financial Information

EXHIBIT 15

The Board of Directors and Shareholders

Tidewater Inc.

We are aware of the incorporation by reference in the Registration Statements (Forms S-8 No. 33–63094, No. 33-38240, No. 333-32729 and No. 333-47687) of Tidewater Inc. of our report dated July 16, 2002 relating to the unaudited condensed consolidated interim financial statements of Tidewater Inc. that are included in its Form 10-Q for the quarter ended June 30, 2002.

Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part of the registration statements prepared or certified by accountants within the meaning of Section 7 or 11 of the Securities Act of 1933.

Ernst & Young LLP

New Orleans, Louisiana

July 16, 2002