<SEC-DOCUMENT>0001181431-12-033880.txt : 20120601
<SEC-HEADER>0001181431-12-033880.hdr.sgml : 20120601
<ACCEPTANCE-DATETIME>20120601132730
ACCESSION NUMBER:		0001181431-12-033880
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20120601
FILED AS OF DATE:		20120601
DATE AS OF CHANGE:		20120601

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Gorski Jeffrey A.
		CENTRAL INDEX KEY:			0001550309

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06311
		FILM NUMBER:		12882577

	MAIL ADDRESS:	
		STREET 1:		601 POYDRAS ST.
		STREET 2:		SUITE 1900
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70130

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIDEWATER INC
		CENTRAL INDEX KEY:			0000098222
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		IRS NUMBER:				720487776
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		601 POYDRAS ST.
		STREET 2:		SUITE 1900
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70130
		BUSINESS PHONE:		5045681010

	MAIL ADDRESS:	
		STREET 1:		601 POYDRAS ST.
		STREET 2:		SUITE 1900
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TIDEWATER MARINE SERVICE INC
		DATE OF NAME CHANGE:	19780724
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>rrd347182.xml
<DESCRIPTION>GORSKI FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0205</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2012-06-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000098222</issuerCik>
        <issuerName>TIDEWATER INC</issuerName>
        <issuerTradingSymbol>TDW</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001550309</rptOwnerCik>
            <rptOwnerName>Gorski Jeffrey A.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>601 POYDRAS STREET, SUITE 1900</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW ORLEANS</rptOwnerCity>
            <rptOwnerState>LA</rptOwnerState>
            <rptOwnerZipCode>70130</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President &amp; COO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>14452</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>59.0546</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Trustee</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Acquired on a periodic basis by the Trustee of the Tidewater 401(k) Savings Plan. Includes shares acquired for the account through May 31, 2012.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Kelly Simoneaux on behalf of Jeffrey A. Gorski pursuant to a Power of Attorney.</signatureName>
        <signatureDate>2012-06-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.TXT
<SEQUENCE>2
<FILENAME>rrd311504_351672.htm
<DESCRIPTION>GORSKI POA
<TEXT>
<HTML>
<HEAD>
<TITLE>
rrd311504_351672.html
</TITLE>
</HEAD>
<BODY>
<PRE>
POWER OF ATTORNEY


        Know all by these presents, that the undersigned
(the Reporting Person) hereby constitutes and appoints each
of Bruce D. Lundstrom, Executive Vice President, General Counsel
and Secretary of Tidewater Inc., D. Clayton Cambre,
Assistant Secretary of Tidewater Inc., Quinn Fanning, Chief
Financial Officer, Executive Vice President, and Treasurer of
Tidewater Inc., or their successors in office, and Curtis R.
Hearn and Kelly Simoneaux, signing individually, as the
Reporting Person's true and lawful attorney-in-fact to:

      1. Execute for and on behalf of the Reporting Person,
in the Reporting Person's capacity as an officer or director
of Tidewater Inc. (the Company), Forms 3, 4, and 5 in accordance
with Section 16(a) of the Securities Exchange Act of 1934 and
the rules thereunder;

       2. Execute for and on behalf of the Reporting Person, in
the Reporting Person's capacity as a security holder of the
Company selling securities of the Company in accordance with
Rule 144 under the Securities Act of 1933, a Form 144;

       3. Do and perform any and all acts for and on behalf of
the Reporting Person that may be necessary or desirable to
complete and execute any such Form 3, 4, 5 or 144 and timely
file such form with the United States Securities and Exchange
Commission, and any stock exchange or similar authority; and

       4. Take any other action of any type whatsoever in
connection with the foregoing which, in the opinion of such
attorney-in-fact, may be of benefit to, and in the best interest
of, or legally required by, the Reporting Person, it being
understood that the documents executed by such attorney-in-fact
on behalf of the undersigned pursuant to this Power of Attorney
shall be in such form and shall contain such items and conditions
as such attorney-in-fact may approve in such attorney-in-fact's
discretion.

    The Reporting Person hereby grants to each such attorney-in-fact
full power and authority to do and perform any and every act and
thing whatsoever requisite, necessary, or proper to be done in
the exercise of any of the rights and powers herein granted, as
fully to all intents and purposes as the Reporting Person might
or could do if personally present, with full power of substitution
or revocation, hereby ratifying and confirming all that such
attorney-in-fact, or such attorney-in-fact's substitute or
substitutes, shall lawfully do or cause to be done by the virtue
of this Power of Attorney and the rights and powers herein granted.
The Reporting Person acknowledges that the foregoing
attorneys-in-fact, in serving in such capacity at the request of
the Reporting Person, are not assuming, nor is the Company
assuming, any of the Reporting Person's responsibilities to
comply with Section 16 of the Securities Exchange Act of 1934
or Rule 144 under the Securities Act of 1933.

      This Power of Attorney shall remain in full force and effect
until the Reporting Person is no longer required to file Forms
3, 4, 5 or 144 with respect to the Reporting Person's holdings
of and transactions in securities issued by the Company, unless
earlier revoked by the Reporting Person in a signed writing
delivered to the foregoing attorneys-in-fact.

Date: 	June 1, 2012			/s/ Jeffrey Gorski
					  Jeffrey Gorski

</PRE>
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</TEXT>
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</SEC-DOCUMENT>
