0001193125-12-475650.txt : 20121220 0001193125-12-475650.hdr.sgml : 20121220 20121119161656 ACCESSION NUMBER: 0001193125-12-475650 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MCDERMOTT INTERNATIONAL INC CENTRAL INDEX KEY: 0000708819 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED PLATE WORK (BOILER SHOPS) [3443] IRS NUMBER: 720593134 STATE OF INCORPORATION: R1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 N. ELDRIDGE PARKWAY CITY: HOUSTON STATE: TX ZIP: 77079 BUSINESS PHONE: 281-870-5000 MAIL ADDRESS: STREET 1: 777 N. ELDRIDGE PARKWAY CITY: HOUSTON STATE: TX ZIP: 77079 CORRESP 1 filename1.htm Correspondence Letter

November 19, 2012

MEMORANDUM

 

TO:    Division of Corporation Finance, Securities and Exchange Commission
FROM:    McDermott International, Inc.
RE:    Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2011 (File No. 1-08430)
   Response to Staff Comments

This memorandum is being submitted in response to the SEC Staff’s letter dated October 17, 2012 and after several discussions with members of the Staff, including our most recent conference call with members of the Staff on November 8, 2012. Based on those discussions, in future filings, to the extent that changes in estimates materially impact McDermott’s consolidated results in a reporting period, McDermott will disclose and discuss those changes in estimates, including their impact on results, in MD&A. McDermott would do this whether the changes in estimates that materially impacted results related to an individual contract or to multiple contracts.

 

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