    <SEC-DOCUMENT>0001104659-23-054463-index.html : 20230501
    <SEC-HEADER>0001104659-23-054463.hdr.sgml : 20230501
    <ACCEPTANCE-DATETIME>20230501164845
    ACCESSION NUMBER:		0001104659-23-054463
    CONFORMED SUBMISSION TYPE:	ARS
    PUBLIC DOCUMENT COUNT:		1
    CONFORMED PERIOD OF REPORT:	20221231
    FILED AS OF DATE:		20230501
    DATE AS OF CHANGE:		20230501
    EFFECTIVENESS DATE:		20230501

    FILER:

    	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:			1231

    	FILING VALUES:
    		FORM TYPE:		ARS
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-06311
    		FILM NUMBER:		23874557

    	BUSINESS ADDRESS:
    		STREET 1:		842 WEST SAM HOUSTON PARKWAY NORTH
    		STREET 2:		SUITE 400
    		CITY:			HOUSTON
    		STATE:			TX
    		ZIP:			77024
    		BUSINESS PHONE:		(713) 470-5300

    	MAIL ADDRESS:
    		STREET 1:		842 WEST SAM HOUSTON PARKWAY NORTH
    		STREET 2:		SUITE 400
    		CITY:			HOUSTON
    		STATE:			TX
    		ZIP:			77024

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	TIDEWATER MARINE SERVICE INC
    		DATE OF NAME CHANGE:	19780724
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>ARS
    <SEQUENCE>1
    <FILENAME>tm2314224d2_ars.pdf
    <DESCRIPTION>ARS
    <TEXT>
    Document 1 - file: tm2314224d2_ars.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>