8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT

TO SECTION 13 OR 15(D) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): September 23, 2008

W&T Offshore, Inc.

(Exact name of registrant as specified in its charter)

1-32414
(Commission File Number)
Texas	72-1121985
(State or Other Jurisdiction of Incorporation)	(I.R.S. Employer Identification No.)

Nine Greenway Plaza, Suite 300

Houston, Texas 77046-0908

(Address of Principal Executive Offices)

713.626.8525

(Registrant’s Telephone Number, Including Area Code)

N/A

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events.

W&T Offshore, Inc. (the “Company”) issued a press release on September 18, 2008 detailing the initial impact of hurricanes Gustav and Ike on the Company’s operations. A copy of the Press Release is attached hereto as Exhibit 99.1 to this report on Form 8-K and incorporated herein by reference.

Item 9.01. Exhibits.

(d) Exhibits

Exhibit No.	Description
99.1	W&T Offshore, Inc. Press Release “W&T Offshore Provides Assessment From Hurricanes Gustav and Ike” dated September 18, 2008.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	W&T OFFSHORE, INC. (Registrant)
Dated: September 23, 2008	By:	/S/ JOHN D. GIBBONS
		John D. Gibbons Senior Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.	Document Description
99.1	W&T Offshore, Inc. Press Release “W&T Offshore Provides Assessment From Hurricanes Gustav and Ike” dated September 18, 2008.

EX-99.1

W&T Offshore Provides Assessment

From Hurricanes Gustav and Ike

HOUSTON — September 18, 2008— W&T Offshore, Inc. (NYSE: WTI) today announced its initial assessment of the impact of Hurricanes Gustav and Ike on its operations.

The Company’s initial flyovers after Hurricane Ike have indicated that its Eugene Island 371 “B” platform and Eugene Island 397 “A” platform and the third party owned processing facility for its Ewing Banks 949 “Queen of Hearts” sank. The Company is currently evaluating its alternatives for those facilities including utilizing other platforms. The Company has not made a final determination as to the cost to repair or replace these facilities or the timing of such repairs. The Company has also learned that several non-operated platforms were lost. The net production volumes from these sunken operated and non-operated platforms were approximately 5.0 MMcfe per day.

W&T’s pre-Hurricane Gustav and Ike production volumes were approximately 308 MMcfe per day. The Company will have production estimates in seven to ten days after assessing multiple factors including damaged and/or sunken platforms, the functionality of downstream pipelines, processing and third party facilities, delays in drilling and production operations and third-party operators recommencing production and drilling operations. W&T plans to provide updates regarding re-establishment of its production shut in due to Hurricane Ike in future press releases.

W&T’s corporate office in Houston sustained minimal damage as a result of Hurricane Ike but it is now completely operational.

The Company adds that it has no counterparty exposure or credit exposure with Lehman Brothers.

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About W&T Offshore

Founded in 1983, W&T Offshore is an independent oil and natural gas company focused primarily in the Gulf of Mexico, including exploration in the deepwater and deep shelf regions, where it has developed significant technical expertise. W&T has grown through acquisition, exploitation and exploration and now holds working interests in over 155 fields in federal and state waters and a majority of its daily production is derived from wells it operates. For more information on W&T Offshore, please visit its Web site at www.wtoffshore.com.

Forward-Looking Statements

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements reflect our current views with respect to future events, based on what we believe are reasonable assumptions. No assurance can be given, however, that these events will occur. These statements are subject to risks and uncertainties that could cause actual results to differ materially including, among other things, market conditions, oil and gas price volatility, uncertainties inherent in oil and gas production operations and estimating reserves, unexpected future capital expenditures, competition, the success of our risk management activities, governmental regulations, uncertainties and other factors discussed in our Annual Report on 10-K for the year ended December 31, 2007 (www.sec.gov).

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