REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  To the Board of Directors and Stockholders of Tidewater Inc.  New Orleans, Louisiana   We have audited the accompanying consolidated balance sheets of Tidewater Inc. and subsidiaries (the  “Company”) as of March 31, 2010 and 2009, and the related consolidated statements of earnings,  stockholders’ equity and other comprehensive income, and cash flows for each of the three years in the  period ended March 31, 2010. Our audits also included the financial statement schedules listed in the Index  at Item 15(a)(2). These financial statements and financial statement schedule are the responsibility of the  Company’s management. Our responsibility is to express an opinion on the financial statements and  financial statement schedule based on our audits. We conducted our audits 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 the financial statements are free of material misstatement. An audit includes  examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An  audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits  provide a reasonable basis for our opinion. In our opinion, such consolidated financial statements present fairly, in all material respects, the financial  position of Tidewater Inc. and subsidiaries as of March 31, 2010 and 2009, and the results of their  operations and their cash flows for each of the three years in the period ended March 31, 2010, in  conformity with accounting principles generally accepted in the United States of America. Also, in our  opinion, such financial statement schedule, when considered in relation to the basic consolidated financial  statements taken as a whole, presents fairly, in all material respects, the information set forth therein.  We have also audited, in accordance with the standards of the Public Company Accounting Oversight  Board (United States), the Company’s 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 and our report dated May 20, 2010 expressed an  unqualified opinion on the Company’s internal control over financial reporting.  /s/ DELOITTE & TOUCHE LLP  New Orleans, Louisiana  May 20, 2010  F-4