CORRESP

0001193125-15-136112.txt : 20150603 0001193125-15-136112.hdr.sgml : 20150603 20150417171353 ACCESSION NUMBER: 0001193125-15-136112 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20150417 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 CORRESP

Stuart A. Spence

Executive Vice President & Chief Financial Officer

757 N. Eldridge Parkway

Houston, Texas 77079

Via Edgar

April 17, 2015

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Mr. Kevin Stertzel

Re:	McDermott International, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed March 2, 2015

File No. 1-08430

Ladies and Gentlemen:

We have received the Staff’s comment letter dated April 13, 2015 with respect to the McDermott International, Inc. Annual Report on Form 10-K for the year ended December 31, 2014. The comment letter requests McDermott to provide its written responses to the Staff within 10 business days or to tell the Staff when it will provide a response. McDermott is in the process of preparing its response to the comment letter, but is hereby requesting an extension of time to complete its response to the Staff’s comments due to the timing of management team travel schedules. McDermott expects to provide its responses to the comment letter by no later than May 11, 2015.

If you have any questions or require any additional information with respect to the matters included within this letter, please do not hesitate to contact the undersigned at (281) 870-5901.


Sincerely yours,

MCDERMOTT INTERNATIONAL, INC.

By:		/s/ Stuart A. Spence
		Stuart A. Spence
		Executive Vice President and Chief Financial Officer

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