<SEC-DOCUMENT>0001959173-24-003355.txt : 20240508
<SEC-HEADER>0001959173-24-003355.hdr.sgml : 20240508
<ACCEPTANCE-DATETIME>20240508161227
ACCESSION NUMBER:		0001959173-24-003355
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240508
DATE AS OF CHANGE:		20240508

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIDEWATER INC
		CENTRAL INDEX KEY:			0000098222
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				720487776
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-06311
		FILM NUMBER:		24926199

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Rubio Samuel R
		CENTRAL INDEX KEY:			0001452077
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		10111 RICHMOND AVE.
		STREET 2:		STE. 340
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001452077</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000098222</issuerCik>
      <issuerName>TIDEWATER INC</issuerName>
      <secFileNumber>001-06311</secFileNumber>
      <issuerAddress>
        <com:street1>842 WEST SAM HOUSTON PARKWAY NORTH</com:street1>
        <com:street2>SUITE 400</com:street2>
        <com:city>HOUSTON</com:city>
        <com:stateOrCountry>TX</com:stateOrCountry>
        <com:zipCode>77024</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(713) 470-5300</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Rubio Samuel R</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>20396</noOfUnitsSold>
      <aggregateMarketValue>2189024.03</aggregateMarketValue>
      <noOfUnitsOutstanding>52762223</noOfUnitsOutstanding>
      <approxSaleDate>05/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/15/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1098</amountOfSecuritiesAcquired>
      <paymentDate>04/15/2022</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/10/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7294</amountOfSecuritiesAcquired>
      <paymentDate>03/10/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/22/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>12004</amountOfSecuritiesAcquired>
      <paymentDate>03/22/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Samuel R Rubio</name>
        <address>
          <com:street1>842 West Sam Houston Parkway North, Suit</com:street1>
          <com:city>Houston</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77024</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>03/05/2024</saleDate>
      <amountOfSecuritiesSold>19641</amountOfSecuritiesSold>
      <grossProceeds>1598077.30</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/08/2024</noticeDate>
      <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Samuel R. Rubio</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
