SEC Comment Letter 0000000000-24-009197 to OCEANEERING INTERNATIONAL INC (OII) (CIK 0000073756) (OII)
OCEANEERING INTERNATIONAL INC (OII) (CIK 0000073756)
Date: Aug. 12, 2024 · CIK: 0000073756 · Accession: 0000000000-24-009197
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File numbers found in text: 001-10945
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August 12, 2024
Alan R. Curtis
Chief Financial Officer
Oceaneering International, Inc.
5875 North Sam Houston Parkway West
Suite 400
Houston, TX 77086
Re:Oceaneering International, Inc.
Form 10-K for the fiscal year ended December 31, 2023
File No. 001-10945
Dear Alan R. Curtis:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation