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SEC Comment Letter 0000000000-25-001663 to SEACOR Marine Holdings Inc. (SMHI) (CIK 0001690334) (SMHI)

SEACOR Marine Holdings Inc. (SMHI) (CIK 0001690334)
Date: Feb. 13, 2025 · CIK: 0001690334 · Accession: 0000000000-25-001663

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-284783

Date
February 13, 2025
Author
John Gellert
Form
UPLOAD
Company
SEACOR Marine Holdings Inc. (SMHI) (CIK 0001690334)

Letter

February 13, 2025 John Gellert President and Chief Executive Officer SEACOR Marine Holdings Inc. 12121 Wickchester Lane, Suite 500 Houston, TX 77079 Re:SEACOR Marine Holdings Inc. Registration Statement on Form S-3 Filed February 7, 2025 File No. 333-284783 Dear John Gellert: 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 Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Brett Nadritch

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February 13, 2025
John Gellert
President and Chief Executive Officer
SEACOR Marine Holdings Inc.
12121 Wickchester Lane, Suite 500
Houston, TX 77079
Re:SEACOR Marine Holdings Inc.
Registration Statement on Form S-3
Filed February 7, 2025
File No. 333-284783
Dear John Gellert:
            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 Liz Packebusch at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Brett Nadritch