SEC Comment Letter 0000000000-23-009124 to GULF ISLAND FABRICATION INC (GIFI) (CIK 0001031623)
GULF ISLAND FABRICATION INC (GIFI) (CIK 0001031623)
Date: Aug. 21, 2023 · CIK: 0001031623 · Accession: 0000000000-23-009124
AI Filing Summary & Sentiment
File numbers found in text: 333-273975
Letter
United States securities and exchange commission logo August 21, 2023 Richard Heo President and Chief Executive Officer Gulf Island Fabrication, Inc. 2170 Buckthorne Place, Suite 420 The Woodlands, Texas 77380 Re:Gulf Island Fabrication, Inc. Registration Statement on Form S-3 Filed August 14, 2023 File No. 333-273975 Dear Richard Heo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Alexandra C. Layfield
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United States securities and exchange commission logo
August 21, 2023
Richard Heo
President and Chief Executive Officer
Gulf Island Fabrication, Inc.
2170 Buckthorne Place, Suite 420
The Woodlands, Texas 77380
Re:Gulf Island Fabrication, Inc.
Registration Statement on Form S-3
Filed August 14, 2023
File No. 333-273975
Dear Richard Heo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Alexandra C. Layfield