TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 29, 2020 Jes s Llorca Executive Vice President and Chief Financial Officer SEACOR Marine Holdings Inc. 12121 Wickchester Lane, Suite 500 Houston, Texas 77079 Re: SEACOR Marine Holdings Inc. Registration Statement on Form S-3 Filed May 15, 2020 File No. 333-238308 Dear Mr. Llorca: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-3 Description of Capital Stock, page 4 1. We note that the forum selection provision in Article XIV of your Third Amended and Restated By-Laws identifies the Court of Chancery of the State of Delaware as the exclusive forum for certain litigation, including any "derivative action." Please disclose whether this provision applies to actions arising under the Securities Act or Exchange Act. In that regard, we note that Section 27 of the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations thereunder, and Section 22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. If the provision applies to Securities Act claims, please also revise your prospectus to state Jes s Llorca SEACOR Marine Holdings Inc. May 29, 2020 Page 2 that there is uncertainty as to whether a court would enforce such provision and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. If this provision does not apply to actions arising under the Securities Act or Exchange Act, please tell us how you will inform investors in future filings that the provision does not apply to any actions arising under the Securities Act or Exchange Act. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Loan Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any questions. Sincerely, FirstName LastNameJes s Llorca Division of Corporation Finance Comapany NameSEACOR Marine Holdings Inc. Office of Energy & Transportation May 29, 2020 Page 2 cc: David Zeltner, Esq. FirstName LastName