REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  To the Board of Directors and Stockholders of Tidewater Inc. New Orleans, Louisiana  We have audited the internal control over financial reporting of Tidewater Inc. and subsidiaries (the  “Company”) as of March 31, 2010, based on criteria established in Internal Control—Integrated Framework  issued by the Committee of Sponsoring Organizations of the Treadway Commission. The Company’s  management is responsible for maintaining effective internal control over financial reporting and for its  assessment of the effectiveness of internal control over financial reporting, included in the accompanying  Management’s Report on Internal Control over Financial Reporting. Our responsibility is to express an  opinion on the Company’s internal control over financial reporting based on our audit.  We conducted our audit in accordance with the standards of the Public Company Accounting Oversight  Board (United States). Those standards require that we plan and perform the audit to obtain reasonable  assurance about whether effective internal control over financial reporting was maintained in all material  respects. Our audit included obtaining an understanding of internal control over financial reporting,  assessing the risk that a material weakness exists, testing and evaluating the design and operating  effectiveness of internal control based on the assessed risk, and performing such other procedures as we  considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our  opinion. A company’s internal control over financial reporting is a process designed by, or under the supervision of,  the company’s principal executive and principal financial officers, or persons performing similar functions,  and effected by the company’s board of directors, management, and other personnel to provide reasonable  assurance regarding the reliability of financial reporting and the preparation of financial statements for  external purposes in accordance with generally accepted accounting principles. A company’s internal  control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of  records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets  of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit  preparation of financial statements in accordance with generally accepted accounting principles, and that  receipts and expenditures of the company are being made only in accordance with authorizations of  management and directors of the company; and (3) provide reasonable assurance regarding prevention or  timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a  material effect on the financial statements.  Because of the inherent limitations of internal control over financial reporting, including the possibility of  collusion or improper management override of controls, material misstatements due to error or fraud may  not be prevented or detected on a timely basis. Also, projections of any evaluation of the effectiveness of  the internal control over financial reporting to future periods are subject to the risk that the controls may  become inadequate because of changes in conditions, or that the degree of compliance with the policies or  procedures may deteriorate.  In our opinion, the Company maintained, in all material respects, effective internal control over financial  reporting as of March 31, 2010, based on the criteria established in Internal Control—Integrated Framework  issued by the Committee of Sponsoring Organizations of the Treadway Commission.  We have also audited, in accordance with the standards of the Public Company Accounting Oversight  Board (United States), the consolidated financial statements and financial statement schedule as of and for  the year ended March 31, 2010 of the Company and our report dated May 20, 2010 expressed an  unqualified opinion on those financial statements and financial statement schedule.  /s/ DELOITTE & TOUCHE LLP  New Orleans, Louisiana  May 20, 2010  F-3