<SEC-DOCUMENT>0001140361-24-029894.txt : 20240612
<SEC-HEADER>0001140361-24-029894.hdr.sgml : 20240612
<ACCEPTANCE-DATETIME>20240612163903
ACCESSION NUMBER:		0001140361-24-029894
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20240612
DATE AS OF CHANGE:		20240612
EFFECTIVENESS DATE:		20240612

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HELIX ENERGY SOLUTIONS GROUP INC
		CENTRAL INDEX KEY:			0000866829
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL, GAS FIELD SERVICES, NBC [1389]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				953409686
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-280147
		FILM NUMBER:		241038913

	BUSINESS ADDRESS:	
		STREET 1:		3505 W SAM HOUSTON NORTH
		STREET 2:		SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77043
		BUSINESS PHONE:		281-618-0400

	MAIL ADDRESS:	
		STREET 1:		3505 W SAM HOUSTON NORTH
		STREET 2:		SUITE 400
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77043

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CAL DIVE INTERNATIONAL INC
		DATE OF NAME CHANGE:	19960821
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ef20030986_s8.htm
<DESCRIPTION>S-8
<TEXT>
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        <div style="text-align: center; color: #000000; font-weight: bold;">As filed with the Securities and Exchange Commission on June 12, 2024</div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-align: right; color: rgb(0, 0, 0); font-weight: bold;">Registration No. 333-</div>
      </div>
      <div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
      </div>
      <div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
        <div style="text-align: center; color: #000000; font-size: 14pt; font-weight: bold;"> <font style="font-size: 10pt;"><br>
          </font></div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 18pt; font-weight: bold;">Form S-8</div>
        <div>&#160;</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">REGISTRATION STATEMENT</div>
        <div>&#160;</div>
        <div style="text-align: center; color: #000000; font-style: italic;">UNDER</div>
        <div>&#160;</div>
        <div style="text-align: center; color: #000000; font-style: italic;">THE SECURITIES ACT OF 1933</div>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: center;"><img src="image00001.jpg"></div>
        <div>&#160;</div>
      </div>
      <div style="font-size: 24pt;">
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">HELIX ENERGY SOLUTIONS GROUP, INC.</div>
      </div>
      <div>
        <div style="text-align: center; color: #000000;">(Exact name of registrant as specified in its charter)</div>
        <div>&#160;</div>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z879026559e4f4e138667d05cc56bd639" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Minnesota</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">95-3409686</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">3505 West Sam Houston Parkway North</div>
      <div style="text-align: center; font-weight: bold;">Suite 400</div>
      <div style="text-align: center; font-weight: bold;">Houston, TX 77043</div>
      <div style="text-align: center;">(Address of principal executive offices and zip code)</div>
      <div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-align: center; color: #000000; font-weight: bold;">Helix Energy Solutions Group, Inc. 2005 Long Term Incentive Plan</div>
        <div style="text-align: center; color: #000000; font-weight: bold;">(As Amended and Restated Effective May 15, 2024)</div>
        <div style="text-align: center; color: #000000;">(Full title of the plan)</div>
        <div style="text-align: center;"><font style="color: #000000;"> </font><br>
        </div>
      </div>
      <div>
        <div style="text-align: center; color: #000000; font-weight: bold;">Kenneth E. Neikirk</div>
        <div style="text-align: center; color: #000000; font-weight: bold;">Executive Vice President, General Counsel and Corporate Secretary</div>
        <div style="text-align: center; color: #000000; font-weight: bold;">3505 West Sam Houston Parkway North, Suite 400</div>
        <div style="text-align: center; color: #000000; font-weight: bold;">Houston, TX 77043</div>
        <div style="text-align: center; color: #000000; font-weight: bold;">(281) 618-0400</div>
        <div style="text-align: center; color: #000000;">(Name, address, and telephone number, including area code, of agent for service)</div>
        <div style="text-align: center;"><font style="color: #000000;"> </font><br>
        </div>
      </div>
      <div>
        <div style="text-align: justify; color: #000000;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the
          definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
        <div><br>
        </div>
        <div>
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;" id="z57dec7b489c342d09b41aa06b1adcf3b">

              <tr>
                <td style="width: 19%;">Large accelerated filer &#9745;</td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 19%;">
                  <div>&#160;</div>
                </td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 19%;">Accelerated filer &#9744;</td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 19%;">
                  <div>&#160;</div>
                </td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 19%;">
                  <div>Non-accelerated filer&#160; &#9744;</div>
                </td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 19%;">
                  <div>&#160;</div>
                </td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>
              <tr>
                <td style="width: 19%;">Smaller reporting company &#9744;</td>
                <td style="width: 81%;">
                  <div>&#160;</div>
                </td>
              </tr>

          </table>
        </div>
        <div><br>
        </div>
        <div style="text-align: justify; color: #000000;">Emerging growth company &#9744;</div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-align: justify; color: #000000;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
          provided pursuant to Section 7(a)(2)(B) of the Securities Act.&#160; &#9744;</div>
        <div>&#160;</div>
        <div>
          <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">PART I</div>
      <div>&#160;</div>
      <div>
        <div style="text-align: center; color: #000000; font-weight: bold;">EXPLANATORY NOTE</div>
        <div><br>
        </div>
      </div>
      <div>
        <div><font style="color: #000000;">This Registration Statement on Form S-8 is being filed for the purpose of registering an additional 7,000,000 shares of common stock, no par value (&#8220;Common Stock&#8221;), of Helix Energy Solutions Group, Inc. (the
            &#8220;Registrant&#8221;) issuable under the Helix Energy Solutions Group, Inc. 2005 Long Term Incentive Plan (As Amended and Restated Effective May 15, 2024) (the &#8220;Amended and Restated 2005 LTIP&#8221;).&#160; Such shares represent only those additional shares of
            Common Stock to be issued under the Amended and Restated 2005 LTIP, as authorized and approved by the shareholders of the Registrant at its 2024 Annual Meeting of Shareholders held on May 15, 2024. In accordance with Section E of the General
            Instructions to Form S-8, the contents of the Registration Statements on Form S-8 as previously filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on </font><a href="https://www.sec.gov/Archives/edgar/data/866829/000086682912000047/forms8.htm">August 24, 2012</a><font style="color: #000000;"> and </font><a href="https://www.sec.gov/Archives/edgar/data/866829/000119312522009932/d279291ds8.htm">January
            14, 2022</a><font style="color: #000000;">, Registration Nos. 333-183532 and 333-262174, respectively, are incorporated by reference into this Registration Statement.</font></div>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">PART II</div>
      </div>
      <div>
        <div><br>
        </div>
        <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
      </div>
      <div>
        <div><br>
        </div>
        <div>
          <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;" id="zb3524ee9b00543ad8cc8a36419ae4e99" class="DSPFListTable">

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                <td style="text-align: right; vertical-align: top; width: 36pt;">
                  <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;">Item 3.</div>
                </td>
                <td style="text-align: left; vertical-align: top; width: auto;">
                  <div style="color: rgb(0, 0, 0); font-weight: bold;">Incorporation of Documents by Reference.</div>
                </td>
              </tr>

          </table>
        </div>
      </div>
      <div>
        <div><br>
        </div>
        <div style="color: #000000;">The Registrant hereby incorporates by reference into this Registration Statement the following documents filed by it with the Commission:</div>
        <div>&#160;</div>
      </div>
      <table cellspacing="0" cellpadding="0" id="zb7b894c2ead34630aacc6135886ea5c9" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18.7pt;"><br>
            </td>
            <td style="width: 17.3pt; vertical-align: top;">(a)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the contents of the Registration Statements on Form S-8 previously filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/866829/000086682912000047/forms8.htm">August 24, 2012</a> (File No. 333-<font style="color: rgb(0, 0, 0);">183532</font>) and <a href="https://www.sec.gov/Archives/edgar/data/866829/000119312522009932/d279291ds8.htm">January 14, 2022</a> (File No. 333-262174);</div>
            </td>
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      <div>
        <div><br>
        </div>
      </div>
      <table cellspacing="0" cellpadding="0" id="z93bf76b2ba0244beab3254b14397dac4" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18.7pt;"><br>
            </td>
            <td style="width: 17.3pt; vertical-align: top;">(b)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Registrant&#8217;s Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000086682924000007/hlx-20231231x10k.htm">Form 10-K</a> (File No. 001-32936) for the year ended December 31, 2023, filed with the
                Commission on February 29, 2024 (the &#8220;2023 Form 10-K&#8221;);</div>
            </td>
          </tr>

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      <div>
        <div><br>
        </div>
      </div>
      <table cellspacing="0" cellpadding="0" id="z5342306c64bc460e948c2f454c1cc0d7" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18.7pt;"><br>
            </td>
            <td style="width: 17.3pt; vertical-align: top;">(c)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the information specifically incorporated by reference into the <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000086682924000007/hlx-20231231x10k.htm">2023 Form 10-K </a>from the Registrant&#8217;s definitive proxy
                statement on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000114036124017449/ny20020867x1_def14a.htm">Schedule 14A </a>(File No. 001-32936) (other than information furnished rather than filed) filed with the Commission
                on April 3, 2024;</div>
            </td>
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        <div><br>
        </div>
      </div>
      <table cellspacing="0" cellpadding="0" id="zf08c5c2824eb470daa1c3a28a3d451bf" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18.7pt;"><br>
            </td>
            <td style="width: 17.3pt; vertical-align: top;">(d)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Registrant&#8217;s Quarterly Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000086682924000019/hlx-20240331x10q.htm">Form 10-Q</a> (File No. 001-32936) for the quarterly period ended March 31, 2024 filed with
                the Commission on April 26, 2024;</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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      <table cellspacing="0" cellpadding="0" id="zbf8c62486a24498ead93f9ea38cbbdc0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18.7pt;"><br>
            </td>
            <td style="width: 17.3pt; vertical-align: top;">(e)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Registrant&#8217;s Current Reports on Form 8-K (File No. 001-32936) filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000086682924000013/hlx-20240322x8k.htm">March 22, 2024</a> and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000086682924000022/hlx-20240515x8k.htm">May 15, 2024</a> to the extent the information in such reports is filed and not furnished; and</div>
            </td>
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      <div>
        <div><br>
        </div>
      </div>
      <table cellspacing="0" cellpadding="0" id="z741a48256d154acebe983a23d94d7c21" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18.7pt;"><br>
            </td>
            <td style="width: 17.3pt; vertical-align: top;">(f)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the description of the Common Stock contained in the Registrant&#8217;s Registration Statement on <a href="https://www.sec.gov/Archives/edgar/data/866829/000095012906006959/h37377e8va12b.htm">Form 8-A</a> (File No. 001-32936) filed with the
                Commission on June 30, 2006, under Section 12(b) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), including any amendments or reports filed for the purpose of updating such description, including <a href="https://www.sec.gov/Archives/edgar/data/866829/000114036119019085/nc10005428x1_8a12ba.htm">Amendment No. 1 to Form 8-A</a> (File No. 001-32936) filed with the Commission on October 25, 2019.</div>
            </td>
          </tr>

      </table>
      <div>
        <div><br>
        </div>
        <div style="color: #000000;">All documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which
          indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of
          filing such documents, except for any information therein deemed to have been &#8220;furnished&#8221; rather than &#8220;filed&#8221; in accordance with the Commission&#8217;s rules.&#160; For the purposes of this Registration Statement, any statement contained in a document
          incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement herein or in any subsequently filed document which also is or is deemed to be incorporated by reference
          herein modifies or supersedes such statement.&#160; Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.</div>
      </div>
      <div>
        <div><br>
        </div>
      </div>
      <div>
        <div>
          <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;" id="z3694517391f847908c7f16c44424fc71" class="DSPFListTable">

              <tr style="vertical-align: top;">
                <td style="text-align: right; vertical-align: top; width: 36pt;">
                  <div style="text-align: left; text-indent: -36pt; margin-left: 36pt; color: rgb(0, 0, 0); font-weight: bold;">Item 5.</div>
                </td>
                <td style="text-align: left; vertical-align: top;">
                  <div style="text-indent: -36pt; margin-left: 36pt; color: rgb(0, 0, 0); font-weight: bold;">Interests of Named Experts and Counsel.</div>
                </td>
              </tr>

          </table>
        </div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="color: #000000;">The validity of the shares of Common Stock to be issued under the Amended and Restated 2005 LTIP will be passed upon by Kenneth E. Neikirk, the Registrant&#8217;s Executive Vice President, General Counsel and Corporate
          Secretary.&#160; Mr. Neikirk is a full-time employee of the Registrant, owns less than 1% of the Registrant&#8217;s outstanding Common Stock, and is eligible to participate in the Amended and Restated 2005 LTIP and receive shares of Common Stock thereunder.</div>
        <div>&#160;</div>
      </div>
      <div>
        <div>
          <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;" id="z205207b2bbd94e39a55b28cad8bc08f8" class="DSPFListTable">

              <tr style="vertical-align: top;">
                <td style="text-align: right; vertical-align: top; width: 36pt;">
                  <div style="text-align: left; text-indent: -36pt; margin-left: 36pt; color: rgb(0, 0, 0); font-weight: bold;">Item 8.</div>
                </td>
                <td style="text-align: left; vertical-align: top; width: auto;">
                  <div style="text-indent: -36pt; margin-left: 36pt; color: rgb(0, 0, 0); font-weight: bold;">Exhibits.</div>
                </td>
              </tr>

          </table>
        </div>
      </div>
      <div>
        <div>&#160;</div>
        <div style="color: #000000;">The exhibits to this Registration Statement are listed below:</div>
        <div>&#160;</div>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zf2bf9b71372f4b5d9bab8e613f367846" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td nowrap="nowrap" style="width: 8%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Exhibit</div>
              <div style="font-weight: bold;">Number</div>
            </td>
            <td style="width: 2%; vertical-align: bottom;">&#160;</td>
            <td style="width: 90%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Exhibit Description</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 90%; vertical-align: middle;">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/866829/000095012906002103/h33539exv3w1.htm">4.1</a></div>
            </td>
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            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>2005 Amended and Restated Articles of Incorporation, as amended, of Registrant (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on March 1, 2006 (000-22739)).</div>
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            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 90%; vertical-align: middle;">&#160;</td>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/866829/000095012906008744/h39963exv3w1.htm">4.2</a></div>
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            <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Second Amended and Restated By-Laws of Registrant, as amended (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on September 28, 2006 (001-32936)).</div>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: bottom;" rowspan="1">&#160;</td>
            <td style="width: 90%; vertical-align: top;" rowspan="1">&#160;</td>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/866829/000095012906006959/h37377exv4w7.htm">4.3</a></div>
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            <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Form of Common Stock Certificate (incorporated by reference to Exhibit 4.7 to the Form 8-A filed on June 30, 2006 (001-32936)).</div>
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            <td style="width: 8%; vertical-align: middle; background-color: rgb(204, 238, 255);" rowspan="1">
              <div><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/866829/000114036124017449/ny20020867x1_def14a.htm">4.4</a></div>
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            <td style="width: 90%; vertical-align: middle; background-color: rgb(204, 238, 255);" rowspan="1">
              <div>2005 Long Term Incentive Plan of the Registrant, as Amended and Restated Effective May 15, 2024 (incorporated by reference to Annex A to the Registrant&#8217;s Definitive Proxy Statement filed on April 3, 2024 (001-32936)).</div>
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            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 90%; vertical-align: middle;">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20030986_ex5-1.htm">5.1</a></div>
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            <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Opinion of Kenneth E. Neikirk.*</div>
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            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 90%; vertical-align: middle;">&#160;</td>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20030986_ex23-1.htm">23.1</a></div>
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            <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of KPMG LLP.*</div>
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            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 90%; vertical-align: middle;">&#160;</td>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20030986_ex5-1.htm">23.2</a></div>
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            <td style="width: 90%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of Kenneth E. Neikirk (included in Exhibit 5.1).*</div>
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            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 90%; vertical-align: middle;">&#160;</td>
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              <div>Power of Attorney (included on the signature page to this Registration Statement).*</div>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 2%; vertical-align: bottom;" rowspan="1">&#160;</td>
            <td style="width: 90%; vertical-align: top;" rowspan="1">&#160;</td>
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            <td nowrap="nowrap" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20030986_ex107-1.htm">107</a></div>
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            <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
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                <div style="color: rgb(0, 0, 0);">Filed herewith.</div>
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        <div>&#160;</div>
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        <div>&#160;</div>
        <div style="text-indent: 24.5pt; color: #000000;">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
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        <div><font style="color: #000000;"> </font><br>
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              <div style="font-weight: bold;">HELIX ENERGY SOLUTIONS GROUP, INC.</div>
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          <tr>
            <td style="width: 50%; vertical-align: middle;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: middle;">&#160;</td>
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          <tr>
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              <div>By:</div>
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                <div>/s/ Kenneth E. Neikirk</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div>Kenneth E. Neikirk</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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        <div style="text-indent: 24.5pt; color: #000000;">KNOW ALL BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Kenneth E. Neikirk and Erik Staffeldt, and each of them, as his or her true and lawful
          attorneys-in-fact and agents, each with the full power of substitution, for him or her and in his or her name, place or stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective
          amendments or any abbreviated Registration Statement and any amendments thereto), and to file the same, with exhibits thereto and other documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and
          each of them, full power and authority to do and perform each and every act and thing requisite and necessary in their capacities as officers and directors to enable the Registrant to comply with the provisions of the Securities Act of 1933, as
          amended, and all requirements of the Commission, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes, may
          lawfully do or cause to be done by virtue hereof.</div>
        <div>&#160;</div>
        <div style="text-indent: 24.5pt; color: #000000;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</div>
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        <table cellspacing="0" cellpadding="0" border="0" id="z72be87728fe84ae2a06297720fe37ba0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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                <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Signature</div>
              </td>
              <td style="width: 1%; vertical-align: bottom; padding-bottom: 2px;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Title</div>
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              <td style="width: 1%; vertical-align: bottom; padding-bottom: 2px;" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Date</div>
              </td>
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            <tr>
              <td style="width: 35%; vertical-align: bottom;" rowspan="1">&#160;</td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="1" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="1">&#160;</td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="1" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="1">&#160;</td>
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            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>
                  <div style="text-align: center;">/s/ Owen Kratz</div>
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              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div>President, Chief Executive Officer and Director</div>
                <div style="font-style: italic;">(Principal Executive Officer)</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom;">
                <div style="text-align: center;">Owen Kratz</div>
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            <tr>
              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;"><br>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Erik Staffeldt </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div>Executive Vice President and Chief Financial Officer</div>
                <div style="font-style: italic;">(Principal Financial Officer)</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
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            <tr>
              <td style="width: 35%; vertical-align: bottom; text-align: center;">Erik Staffeldt</td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;"><br>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center;">/s/ Brent Arriaga</div>
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              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div>Chief Accounting Officer and Corporate Controller</div>
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              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
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            <tr>
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            <tr>
              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;"><br>
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            </tr>
            <tr>
              <td style="width: 35%; vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-align: center;">/s/ Amerino Gatti</div>
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              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
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              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
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            </tr>
            <tr>
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              <td style="width: 35%; vertical-align: middle;" rowspan="1">&#160;</td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="1" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="1">&#160;</td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="1" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="1">&#160;</td>
            </tr>

        </table>
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        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0); text-align: center;">/s/ Diana Glassman </div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 20%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
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            <tr>
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              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 20%; vertical-align: middle; text-align: center;"><br>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">/s/ Paula Harris </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
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              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 20%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
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            </tr>
            <tr>
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            <tr>
              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 20%; vertical-align: middle; text-align: center;"><br>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">/s/ T. Mitch Little</td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 20%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
                </div>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; text-align: center;">T. Mitch Little</td>
            </tr>

        </table>
        <div><br>
        </div>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0); text-align: center;">/s/ John V. Lovoi </div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
                </div>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; text-align: center;">John V. Lovoi</td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;"><br>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">/s/ Amy H. Nelson </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
                </div>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; text-align: center;">Amy H. Nelson</td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: middle;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;"><br>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;"><br>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">/s/ William L. Transier </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 45%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">Director</div>
              </td>
              <td style="width: 1%; vertical-align: middle; text-align: center;" rowspan="2" colspan="1">&#160;</td>
              <td style="width: 18%; vertical-align: middle; text-align: center;" rowspan="2">
                <div style="color: rgb(0, 0, 0);">
                  <div style="color: rgb(0, 0, 0);">June 12, 2024</div>
                </div>
              </td>
            </tr>
            <tr>
              <td style="width: 35%; vertical-align: bottom; text-align: center;">William L. Transier</td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div><br>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ef20030986_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right;"><font style="font-weight: bold;"> Exhibit 5.1</font><br>
      </div>
      <div style="text-align: right;"> <br>
      </div>
      <div style="text-align: center;"> <img src="image00002.jpg"></div>
      <div style="text-align: center;">
        <div style="text-align: right; color: rgb(0, 0, 0); font-weight: bold;">Ken Neikirk<br>
          Executive Vice President,<br>
          General Counsel and Corporate Secretary</div>
      </div>
      <div style="text-align: center;">June 12, 2024</div>
      <div>&#160;</div>
      <div>
        <div style="color: rgb(0, 0, 0);">Helix Energy Solutions Group, Inc.</div>
        <div style="color: rgb(0, 0, 0);">3505 West Sam Houston Parkway North</div>
        <div style="color: rgb(0, 0, 0);">Suite 400</div>
        <div style="color: rgb(0, 0, 0);">Houston, Texas 77043</div>
        <div><br>
        </div>
        <div>
          <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z72636c45f81341dbbe923660825776f4" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

              <tr style="vertical-align: top;">
                <td style="text-align: right; vertical-align: top; width: 27pt;">
                  <div style="text-align: left;">Re:</div>
                </td>
                <td style="text-align: left; vertical-align: top; width: auto;">
                  <div>The Helix Energy Solutions Group, Inc. 2005 Long Term Incentive Plan (As Amended and Restated Effective May 15, 2024)</div>
                </td>
              </tr>

          </table>
        </div>
        <div><br>
        </div>
        <div style="color: rgb(0, 0, 0);">Ladies and Gentlemen:</div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">I am Executive Vice President, General Counsel and Secretary of Helix Energy Solutions Group, Inc., a Minnesota corporation (the &#8220;Company&#8221;).&#160; This opinion is being rendered in connection with a
          Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) to be filed by the Company today with the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), relating to the
          registration by the Company of 7,000,000 shares (the &#8220;Shares&#8221;) of common stock, no par value per share, of the Company (&#8220;Common Stock&#8221;), issuable pursuant to the Helix Energy Solutions Group, Inc. 2005 Long Term Incentive Plan (As Amended and
          Restated Effective May 15, 2024) (the &#8220;Plan&#8221;).</div>
      </div>
      <div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act, and no opinion is expressed herein as to any matter pertaining to
          the contents of the Registration Statement or the prospectus forming a part thereof, other than as expressly stated herein with respect to the issuance of the Shares of Common Stock.</div>
        <div><br>
        </div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">I have examined and am relying on originals, or copies certified or otherwise identified to my satisfaction, of such corporate records and such other instruments, certificates and representations
          of public officials and such other persons, and I have made such investigations of law, as I have deemed appropriate as a basis for the opinion expressed below.</div>
        <div><br>
        </div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">In rendering the opinion set forth below, I have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to me as originals,
          the conformity to original documents of all documents submitted to me as duplicates or certified or conformed copies and the authenticity of the originals of such latter documents.</div>
        <div><br>
        </div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">Based on the foregoing and subject to the qualifications, limitations and assumptions stated herein, it is my opinion that the Shares of Common Stock have been duly authorized by all necessary
          corporate action of the Company and, when issued and delivered in accordance with the terms of the Plan, will be validly issued, fully paid and nonassessable.</div>
        <div style="text-indent: 36pt; color: #000000; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
          </font></div>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">
          <div style="font-size: 12pt;"><font style="color: rgb(0, 0, 0);"></font>
            <div style="text-indent: -9pt; margin-left: 9pt;">
              <div style="font-size: 10pt;"><font style="color: rgb(0, 0, 0);">Helix Energy Solutions Group, Inc.</font></div>
              <div><font style="font-size: 10pt;">Page 2 of 2</font>
                <div>
                  <div style="font-size: 10pt;">June 12, 2024</div>
                </div>
                <div><br>
                </div>
              </div>
            </div>
          </div>
        </div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">The foregoing opinion is limited to the Minnesota Business Corporation Act as in effect on the date hereof and no opinion is expressed to the extent that any other laws are applicable to the
          subject matter hereof.&#160; No opinion is expressed and no assurance is given as to compliance with any federal or state securities law, rule or regulation. By rendering this opinion, I do not undertake to advise with respect to any other matter or
          any change in such laws or the interpretation thereof that may occur after the date hereof.</div>
      </div>
      <div>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-indent: 36pt; color: rgb(0, 0, 0);">I hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to me contained under the heading &#8220;Interests of Named Experts and Counsel.&#8221;&#160; By
          giving such consent, I do not thereby admit that I am in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission thereunder.</div>
      </div>
      <br>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z76c72eb28d0d47a89c056b4cba67335c">

          <tr>
            <td rowspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 40%; vertical-align: top;">
              <div>Very truly yours,</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 40%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 40%; vertical-align: top;">
              <div><u>/s/ Kenneth E. Neikirk</u></div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 40%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 40%; vertical-align: top;">
              <div>Kenneth E. Neikirk</div>
            </td>
          </tr>
          <tr>
            <td style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 40%; vertical-align: top;">
              <div>Executive Vice President,</div>
            </td>
          </tr>
          <tr>
            <td style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 40%; vertical-align: top;">
              <div>General Counsel and Corporate Secretary</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>&#160;</div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ef20030986_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
  <div>
    <div style="text-align: right; font-weight: bold;">EXHIBIT 23.1</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
    <div><br>
    </div>
    <div>We consent to the use of our reports dated February 28, 2024, with respect to the consolidated financial statements of Helix Energy Solutions Group, Inc. and subsidiaries&#8217;, and the effectiveness of internal control over financial reporting, incorporated herein by reference.</div>
    <div><br>
    </div>
    <div style="text-align: center;">/s/ KPMG LLP</div>
    <div><br>
    </div>
    <div>Houston, Texas</div>
    <div>June 12, 2024</div>
    <div> <br>
    </div>
    <div> <br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ef20030986_ex107-1.htm
<DESCRIPTION>EXHIBIT 107.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 107</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">Form S-8</div>
      <div style="text-align: center;">(Form Type)</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">Helix Energy Solutions Group, Inc.</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div>&#160;</div>
      <div style="text-align: center;"><u>Table 1: Newly Registered Securities</u></div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z2c50cc1f741d4fb994921b2d20c7cb24">

          <tr>
            <td style="width: 7.25%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">&#160;</td>
            <td style="width: 8%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Security</u></div>
              <div style="text-align: center;"><u>Type</u></div>
            </td>
            <td style="width: 20.1%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Security</u></div>
              <div style="text-align: center;"><u>Class</u></div>
              <div style="text-align: center;"><u>Title</u></div>
            </td>
            <td style="width: 15%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Fee</u></div>
              <div style="text-align: center;"><u>Calculation Rule</u></div>
              <div>&#160;</div>
            </td>
            <td style="width: 10.6%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Amount</u></div>
              <div style="text-align: center;"><u>Registered</u> (1)</div>
            </td>
            <td style="width: 7.5%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Proposed</u></div>
              <div style="text-align: center;"><u>Maximum</u></div>
              <div style="text-align: center;"><u>Offering</u></div>
              <div style="text-align: center;"><u>Price Per</u></div>
              <div style="text-align: center;"><u>Unit</u></div>
            </td>
            <td style="width: 10.6%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Maximum</u></div>
              <div style="text-align: center;"><u>Aggregate</u></div>
              <div style="text-align: center;"><u>Offering</u></div>
              <div style="text-align: center;"><u>Price</u></div>
            </td>
            <td style="width: 11.18%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Fee</u></div>
              <div style="text-align: center;"><u>Rate</u></div>
            </td>
            <td style="width: 8.78%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Amount of</u></div>
              <div style="text-align: center;"><u>Registration</u></div>
              <div style="text-align: center;"><u>Fee</u></div>
            </td>
          </tr>
          <tr>
            <td style="width: 7.25%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center;"><u>Fees to Be Paid</u></div>
            </td>
            <td style="width: 8%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Equity</div>
            </td>
            <td style="width: 20.1%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center; color: #000000;">Common Stock, no par value</div>
            </td>
            <td style="width: 15%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; color: #000000;">Rule 457(c) and Rule 457(h)</div>
            </td>
            <td style="width: 10.6%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center; color: #000000;">7,000,000 (1) (2)</div>
            </td>
            <td style="width: 7.5%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center; color: #000000;">10.33 (3)</div>
            </td>
            <td style="width: 10.6%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center; color: #000000;">72,310,000</div>
            </td>
            <td style="width: 11.18%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center; color: #000000;">$147.60 per $1,000,000,000</div>
            </td>
            <td style="width: 8.78%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">10,672.96</div>
            </td>
          </tr>
          <tr>
            <td style="width: 7.25%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td colspan="4" style="vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;"><u>Total Offering Amounts</u></div>
            </td>
            <td style="width: 7.5%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 10.6%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">$72,310,000</div>
            </td>
            <td style="width: 11.18%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 8.78%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">$10,672.96</div>
            </td>
          </tr>
          <tr>
            <td style="width: 7.25%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
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              <div style="text-align: center;"><u>Total Fee Offsets</u></div>
            </td>
            <td style="width: 7.5%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 10.6%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 11.18%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 8.78%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center; color: #000000;">-</div>
            </td>
          </tr>
          <tr>
            <td style="width: 7.25%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
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              <div style="text-align: center;"><u>Net Fee Due</u></div>
            </td>
            <td style="width: 7.5%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 10.6%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 11.18%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">&#160;</td>
            <td style="width: 8.78%; vertical-align: middle; border-left: #000000 2px solid; border-right: #000000 2px solid; border-bottom: #000000 2px solid;">
              <div style="text-align: center;">$10,672.96</div>
            </td>
          </tr>

      </table>
      <div><br>
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          <tr>
            <td style="width: 27pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Represents newly registered shares of common stock, no par value (the &#8220;Common Stock&#8221;), of Helix Energy Solutions Group, Inc., issuable pursuant to the Helix Energy Solutions Group, Inc. 2005 Long Term Incentive Plan (As Amended and
                Restated Effective May 15, 2024) (the &#8220;Plan&#8221;).</div>
            </td>
          </tr>

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            <td style="width: 27pt; vertical-align: top;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), there are also registered hereunder such indeterminate number of additional shares of Common Stock as may become available for issuance from time
                to time pursuant to the Plan as a result of stock splits, stock dividends or other similar transactions which result in an increase in the number of outstanding shares of Common Stock.</div>
            </td>
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          <tr>
            <td style="width: 27pt; vertical-align: top;">(3)</td>
            <td style="width: auto; vertical-align: top;">
              <div>The registration fee with respect to the shares of Common Stock has been computed in accordance with paragraphs (c) and (h) of Rule 457 of the Securities Act, based on a price of $10.33 per share of Common Stock, which is the average of
                the daily high and low prices of the shares of Common Stock as reported on the New York Stock Exchange on June 7, 2024.</div>
            </td>
          </tr>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
