Correspondence Letter

0001193125-12-477203.txt : 20121220 0001193125-12-477203.hdr.sgml : 20121220 20121120144045 ACCESSION NUMBER: 0001193125-12-477203 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121120 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


		McDermott International, Inc.

		Perry L. Elders Senior Vice President and Chief Financial Officer 757 N. Eldridge Parkway Houston, Texas 77079

		Via Edgar

		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.

		If you have any questions or require any additional information with respect to the matters included within this memorandum, please do not hesitate to contact me at (281) 870-5606.


McDermott International, Inc.

By:		/s/ Perry L. Elders
		Perry L. Elders
		Senior Vice President and Chief Financial Officer

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