<SEC-DOCUMENT>0000950170-24-087237-index.html : 20240919
<SEC-HEADER>0000950170-24-087237.hdr.sgml : 20240919
<ACCEPTANCE-DATETIME>20240729143240
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950170-24-087237
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240729

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF ISLAND FABRICATION INC
		CENTRAL INDEX KEY:			0001031623
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED STRUCTURAL METAL PRODUCTS [3440]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				721147390
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2170 BUCKTHORNE PL
		STREET 2:		SUITE 420
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77380
		BUSINESS PHONE:		713-714-6123

	MAIL ADDRESS:	
		STREET 1:		2170 BUCKTHORNE PL
		STREET 2:		SUITE 420
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77380
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img196362699_0.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: img196362699_0.jpg

</DOCUMENT>
</SEC-DOCUMENT>