Bristow
Group Inc.
Houston,
Texas
Re: Registration
Statement No. 333-115473 and No. 333-121207 on Form S-8
With
respect to the subject registration statements, we acknowledge our awareness
of
the use therein of our report dated August 2, 2007 related to our review of
interim financial information.
Pursuant
to Rule 436 under the Securities Act of 1933 (the “Act”), such report is not
considered part of a registration statement prepared or certified by an
independent registered public accounting firm, or a report prepared or certified
by an independent registered public accounting firm within the meaning of
Sections 7 and 11 of the Act.
/s/
KPMG
LLP
Houston,
Texas
August
2, 2007