Exhibit
15
Letter
on Unaudited Interim Financial Information
Bristow
Group Inc.
Houston,
Texas
Re:
Registration Statement No. 333-______
With
respect to the subject registration statement, we acknowledge our awareness
of
the use therein of our reports dated August 8, 2006, November 7, 2006, and
February 5, 2007 related to our reviews of interim financial
information.
Pursuant
to Rule 436 under the Securities Act of 1933 (the “Act”), such reports are
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.
KPMG
LLP
Houston,
Texas
February
9, 2007