Communicating Concerns to the Board of Directors

The Company has established several means for shareholders or others to communicate their concerns to the Board of Directors.

Financial Statements, Accounting Practices Or Internal Controls
If your concern relates to the Company's financial statements, accounting practices or internal controls, the concern should be submitted in writing to the Chairman of the Audit Committee in care of the Company's Secretary at 601 Poydras St., Suite 1900, New Orleans, LA 70130 USA.

Governance Practices, Business Ethics Or Corporate Conduct
If your concern relates to the Company's governance practices, business ethics or corporate conduct, the concern may be submitted in writing to the Chairman of the Nominating and Governance Committee in care of the Company's Secretary at 601 Poydras St., Suite 1900, New Orleans, LA 70130 USA.

Other Shareholder Matters
If you are unsure as to which category your concern relates, you may communicate it to any one of the independent directors in care of the Company's Secretary at 601 Poydras St., Suite 1900, New Orleans, LA 70130 USA.

"Whistleblower" Policy
The Company's "whistleblower" policy prohibits the Company or any of its employees from retaliating or taking any adverse action against anyone for raising a concern.

Anonymous Communication
Concerns can be communicated to the Board of Directors in an anonymous manner by calling the Company's Compliance Hotline, 504-566-4450 (800-619-3591 in the United States), by writing to the Tidewater Ethics Hotline, 601 Poydras St., Suite 1900, New Orleans, LA 70130 USA, or one of the other options set forth at http://www.tdw.com/company/complaints.html.

NOTE: This means of communication is not to be utilized for solicitation of employment.