-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NlPRejigknSH1Jy4q/hFwZCwLkde+AdV3e27cxSpClZqLbXBD0Tp0HVJL52aF+PJ oA0ufYtCcb1qPHjeaFTzEQ== 0000866829-09-000036.txt : 20100216 0000866829-09-000036.hdr.sgml : 20100215 20091001153822 ACCESSION NUMBER: 0000866829-09-000036 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20091001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELIX ENERGY SOLUTIONS GROUP INC CENTRAL INDEX KEY: 0000866829 STANDARD INDUSTRIAL CLASSIFICATION: OIL, GAS FIELD SERVICES, NBC [1389] IRS NUMBER: 953409686 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 N SAM HOUSTON PKWY E STREET 2: SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77060 BUSINESS PHONE: 2816180400 MAIL ADDRESS: STREET 1: 400 N SAM HOUSTON PKWY E STREET 2: SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77060 FORMER COMPANY: FORMER CONFORMED NAME: CAL DIVE INTERNATIONAL INC DATE OF NAME CHANGE: 19960821 CORRESP 1 filename1.htm letter.htm
 
   
D

 

October 1, 2009
 
BY EDGAR AND OVERNIGHT COURIER
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549-4628
Attention: Craig H. Arakawa
 
Re:            Helix Energy Solutions Group, Inc.
      Annual Report on Form 10-K for the fiscal year ended December 31, 2008
      Filed March 2, 2009
      File No. 001-32936
 
 
 
Ladies and Gentlemen:
 
On behalf of Helix Energy Solutions Group, Inc. (the “Company”), the Company has received the letter dated September 28, 2009 from the Staff and intends to submit its responses to that letter by October 28, 2009.
 
If any member of the Staff has any questions concerning these matters or needs additional information or clarification, he or she should contact the undersigned at (281) 848-6555.
 
Very truly yours,
 
/s/ Michael Overman
 
Michael Overman, Deputy General Counsel
 
 
 
cc:
Karl Hiller (Branch Chief-Securities and Exchange Commission)
      Alisa Johnson (Helix)
 
 
 

 

GRAPHIC 2 helixlogo.jpg begin 644 helixlogo.jpg M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$``4%!0@%"`P'!PP,"0D)#`T,#`P,#0T-#0T-#0T-#0T- M#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T!!0@("@<*#`<'#`T, M"@P-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T-#0T- M#0T-#0T-#?_$`:(```$%`0$!`0$!```````````!`@,$!08'"`D*"P$``P$! M`0$!`0$!`0````````$"`P0%!@<("0H+$``"`0,#`@0#!04$!````7T!`@,` M!!$%$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I M*C0U-CH.$A8:' MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7 MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1 M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)BH*#A(6& MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76 MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`&0`Y`,!$0`"$0$#$0'_V@`, M`P$``A$#$0`_`/LO.*`$S0`9H`,T`&:`#-`!F@`S0`9H`,T`&:`#-`!F@`S0 M`9H`,T`&:`#-`!F@`S0`9H`,T`&:`#-`!F@`S0`9H`,T`&:`$-`"4`%`!0`4 M`^(DM->LM$)^:]M;N?WS`T`7\P\A_X#0!U-`!0`4`%`!0`4`%`!0`4`%` M!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`IH`2@`H`*`*]U=P6*&6YDC@C'5I'5 M%'XL0*"XPE-\L(N3[)-O[D?(WC/Q];0_$;3M7MY1/I>FVQAEEA(<$S"?S=N# M\Q&^/../EI72/7IY5C*NJI.*[S:C^#U_`[Z^_:)T>$D6EI=3X[MY<0/_`(\Y M_P#':F_9'JPR"N_XE2$?2\OT2_$YBY_:/GS_`*/IT:CMYD[,?R6-?YT7.Z/# M\?MUG\H)?G)F8W[1>K_PV5F![F8_^SBB[\C=9!1ZU*G_`)+_`)$T'[1NI*?W MUA;,.^R25#^9W_RHNR'P_2^S5FO51?\`D?2?A#Q$/%>E0:L(C;"Y#'RV8,5V MNR'#`#()7(.!P>15(^+Q6'^J5IX?FYN6VJ5MTGM\SD+SXLZ;8^*D\%O!#\G7VYIG$>IT`%`'EO@[XL:;XTUB\T*S@N8I].\TR M/*(Q&WE3"%MFV1FY8Y&5''7!XH`]2H`^=I?VB].%_<:9:Z7JEY/9RRQN+>.. M3_52&-G"JY8(6'!('49Y-`$__"_5_P"A?U[_`,!?_LJ`/8?"NOCQ/IL6J"WN M+'S]_P"XNDV3)L=D^=>V[;N7U4@T`<+XK^,6E^$-=@\-W4%U+.F:`/6Z`"@#R'QW\9=+^'^IPZ1?6]U--G?#[3_`.TM3+L&=8XH8@IEF=OX8U9E M!VKEF)(``]2`0#HM&U!]5LH;V2"6S:=!)Y$^T2QAN0)`C,H;&"5R2N<'D$4` M:5`"F@!*`//_`!9\3=#\'YCNYO.NE_Y=H,/+GT;D+'_P-E/H#2O8]?"Y=B,9 M9TX\L/YY:1^75_),^0S7\\MS(>=TKLY_#<3CZ#`I6/I:=* MG07+2A&"[127Y&?0;!0`4`%``!G@4!L?I!X/TO\`L31;*P(PT%M$K?[Y4,__ M`(^35K0_&,74]M7JU5M*?^ERT`?:`H`^*O@*F?33?_`$J:@#[I-`"4`?"/[2W_`"-^G_\`7I!_Z4RT`?=HZ#Z"@#P3 MX]?#+_A-]*_M&P3.JZ:K-&`/FG@&6D@]V'+Q?[6Y1_K":`,[X#?%&+7]#DL- M7F$=YHD69))#C?9H/EF8GO$!Y@"MX2TR;XO>(/\`A--50KH>FNT6 MC6L@XE9&^:Z=3P1O&[GJX5.1"=P!]+4`%`"F@#Y'^*WQ:U%KZXT+2'^R6]L[ M0RS1G$TKKPX5Q_JT#97Y?F;!);!Q4-]#]"RS*Z2IPQ6(7/*24HQ?PQ3U6G5M M:ZZ+MU/G1F+$L222YI;'V25M%H)TH`U[#P_J.I_\>EO+*/[P4A? M^^CA?UH]#BJXO#X?^-5A'R;5_N5W^!UT'PRU,+YEX]O9)W,L@X_[YR/_`!ZG M9GAU,]PM/2FIS?E&R^^37Y'::;\$I;N-93/+,C@,K0Q#8RD9!5V8@@CD$<$< MT['ESX@E_P`NJ*7^*=_P27YG11?`J)!\ZW;_`/`XE_0+18XWGV)?PQIKY2?_ M`+<*_P`%;5.##>`^S@_R0BCE,_[Q]&51\J?#'CF MTOKWXNI!I4ZV5ZQM_)G>,2K&PL@V3&>&R`1@]SGM0![U_P`(K\1?^ACM/_!9 M%0`O_"*_$7_H8[3_`,%D5`'AO[-YF;QCJYN6$LQ@G,C@;0[_`&N/>P4<*&;) M`'3.*`/M\4`?GY\-H=?G\;ZS'X8FM+6Z+WI=[M&>,Q"\&54*K$/NVD''0$=Z M`/I'^R?BC_T$=$_\!YO_`(W0![-IZW"6T2WK(]RL:"9HP0C2A1YC(#R%+9*@ M\@8H`^(OC=_R4O3/IIO_`*5-0!]TF@!*`/A']I;_`)&_3_\`KT@_]*9:`/NT M=!]!0`M`'YR_&?2M/T3Q5=W.B"62RW1#5(X-T<,<\S%Y;7S4X`F$9&$C[27\STA\NLOP7 MF>\>&?A396ZK+'`D8ZB68>;*WNH;A<]N%'H*JR1\A7S'%8G2I4:C_+#W5^&K M^;9Z5)X@_]-YH`^SZ`%%`'Q'^SG_R.>L_]<;C_`-+$H`^W!0!\2_`G_DH>M?[M_P#^ MEJ4`?;-`!0!\+_&[_DI>F?33?_2IJ`/NDT`)0!\(_M+?\C?I_P#UZ0?^E,M` M'W:.@^@H`\C^+/C^7PI:Q:3HX\_7]780642\E-YV&X8>B$X3/!?D_*CX`)?# M_P`*-/T_PM)X9OO](>_5I+ZX/+R74F&,P8\YB<#RB?[H)Y9L@'SE\*O$]W\' M_$UQX+\0-LL;B8*LC<)'*P'DW"YZ17"%5?\`NG8QQL>@#[EZ4`%`"L,\&@#Y M-\+>#UT&\O)KE,W*74T498?^6\:#[S_`"X`]6!`_$B@:3;Y8IMO M9+5_^-^CV]O+:[6N)9(WC_T=@R@LI7)=@J\9[%JF]CWZ&3XJO9N*IQ[ MS=G_`.`J[^^Q\*0^'(E_UCLWL,*/ZFBY]%2R"E'^/4E)]HI17XW?Y'K-G\1_ M$.FV,&EV=Y);6MI&L421K&I"+TRX3>3[EJG4]>&4X.GM23_Q-R_-V_`Q;OQ1 MJ]\:5C?V M<-N5?RA$:1K*Y<"5B6.PMDC"`;E!Q\P.,U2T/A,]I MT:7LU3A&-1W;<5;W5IK;N^ODSZ4JSXH\.OOA)<7?CN/QL+N-88C&?LWEMO.R MV\@_/NV\GYON]./>@#W&@`Z4`>#_``S^#USX!UR]UJ:[CN4ODE01I&R,GF3K M*"6+$'`&.!U.:`/>*`/EW3?@=XC\.ZU>:[H>LV]G-?23D[K3S<1S3>;L(D++ MD$+\P`/''!H`[#_A$OB/_P!#):_^"V'_`.)H`]0\+66JZ=8+!KMVFHWH9RT\ M<2PJ5)RB^6H`!4<$XYZT`>+_`!,^"=_XX\01>(;#4(K![>*!8PT+.RR0NSJX M(8+U8$`@].16B6T,<1C>)W)*2O(2&5E`!#8 MQCM0!]`\@8'4#B@#Q_PI\,;C3_$5UXM\072:CJ$XV6H2-DCM(SD%8PS,,*7)RTA-`'L-`'B7Q>^#D/Q,%OP9P M1R,`'HG@S2M2T+28-.U>Y2_N;9?+%PBLA>->(]X8L2ZK\K-GYL!C\Q-`'4T` M*:`,N^T>UU'F9/F_OK\K?F.OXYH`^=/'GC;1_#$C6FERF_O%.&48\F(]P\J_ M>8?W$!QT9E/%3>VB/IL%D]7%6J5KTJ7FO>DO)=%YOY)GSOK/B34-=;=>2LR] MHU^6-?H@X_$Y/O4^I]]AL%0P:M0@D^LGK)^K>OR5EY&%0>@`&3@=?2@-C;M/ M#>IWHS!:SN/7RV`_-@!1Z'!4QN&HZ5*T$^W,F_N5V:@\!:Z1G[(X^K1@_EOI MV9R?VK@EI[9?=+_Y$R;_`,.ZEI8S=6TL2D@`E25R>`-RY&2>G/-+8[*.,P^( MTHU82?9.S^YV9]W?#;PO_P`(EH5O9.-MPX\^X]?-D`)4_P"XNV/_`(#5K0_+ M\PQ/UO$3JKX%[L/\,>OS=W\SK;O5;/3V"7=Q#;LPRHEE2,D=,@,P)&>,BF>2 M5/\`A)-)_P"?VT_\"(?_`(N@`_X232?^?VT_\"(?_BZ`#_A)-)_Y_;3_`,"( M?_BZ`#_A)-)_Y_;3_P`"(?\`XN@`_P"$DTG_`)_;3_P(A_\`BZ`#_A)-)_Y_ M;3_P(A_^+H`/^$DTG_G]M/\`P(A_^+H`/^$DTG_G]M/_``(A_P#BZ`#_`(23 M2?\`G]M/_`B'_P"+H`/^$DTG_G]M/_`B'_XN@`_X232?^?VT_P#`B'_XN@`_ MX232?^?VT_\``B'_`.+H`/\`A)-)_P"?VT_\"(?_`(N@`_X232?^?VT_\"(? M_BZ`#_A)-)_Y_;3_`,"(?_BZ`#_A)-)_Y_;3_P`"(?\`XN@"_:7]M?J7M)8I MU4X)B=7`/7!*$@''.#0!;H`4T`?)OQB^*=VUU-X=TIFMH8"8[F93B25\?-&I M'*1KG:Q'S.+J5I*$5U;M]W=^2U/8_#OPADN2&U!F M=NOD6_./9Y,8'OM'_`J=NY\7B<^WA@H?]OS_`$C_`)OY$NH^*="\#:J/#UO8 MN=066*%@J(,/+LV9F=F9LAU.5&.<55K;'R=;%U\2[UJDI>5[1_\``59?@?2Z M^"Q_'.<^R?XM3.+8CD\%D#]W/S_M)C]0?Z4`6=.\(I`XDNV$NT@A`/DR#D%L M]<'G&!S0-/E=UH_+0[.@14N=/MKPAKB&*8J,`R1HY`]`6!P/:@"O_8FG_P#/ MK;_]^8__`(F@`_L33_\`GUM_^_,?_P`30`?V)I__`#ZV_P#WYC_^)H`/[$T_ M_GUM_P#OS'_\30`?V)I__/K;_P#?F/\`^)H`/[$T_P#Y];?_`+\Q_P#Q-`!_ M8FG_`//K;_\`?F/_`.)H`/[$T_\`Y];?_OS'_P#$T`']B:?_`,^MO_WYC_\` MB:`#^Q-/_P"?6W_[\Q__`!-`!_8FG_\`/K;_`/?F/_XF@`_L33_^?6W_`._, M?_Q-`!_8FG_\^MO_`-^8_P#XF@`_L33_`/GUM_\`OS'_`/$T`']B:?\`\^MO M_P!^8_\`XF@`_L33_P#GUM_^_,?_`,30!;M[2"S!6WCCA4G)$:*@)]2%`R?> M@"Q0`IH`^`/BSI[:=XIOT88$LHF7W655?/YDC\*SV/UO*YJI@Z372/*_6+:, MWPAX,N?%4V$W1VZL`\@&23_.U7RX56-1V48__`%_C3.0^0O'_`(6^T?%K27VYCO1;73>A-J7W MY_"!,_44`?8=`!0!Y]X>UZZU"_GMKBYB)@O+R`6X@*LT,&W:_F!B`ZETW9X8 M9P`:`%U'Q1)9/W>[@8<[?F)!`SGG(!M:?>27%E/*EPER MR-,LYH`YKP+XDOO$`5YVAN(&L;2=Y8DV>5=S* MS2VQP[!MJ;)!T9`ZAL[A0!?@U2]UB:_-K-'9PZ?6R M,_EO%YI1#*T4!D43S+$O,AAB+/L&2<9PV-I`(5UM;#1IM9EGCU"WAAFNHY80 MH$L"J9$'RDH7P-A9<`GG`.0`#,BUK4-/DTQM0:.1-7;R9$1-OV>X>![B,1MD MEXL1O$V_+$['!`W+0!J+J-U_PD#:=N7[*+!;D+L^?S&G:(_/G[N%SC;G)/.. M*`#5]1NK75=-LX658+Q[E9@4W,1%`95VMD;ZIJ-S"RO)[1D$(1G" M1Q-'(&#'#;G(9<;2O3!'(!H:3J5U=:OJ-E,RF"S^R^2H3:P\Z(N^YLG=@C"\ M#`ZYH`YIO%EZ-*D\3`I]BBN77[-LY-G'0R9W"<@-.H^Y@"(J22]`&UXR MU^[\-K:WEM']HM_/87<04F7[,(9)))8<')>`)YGEX/F(&48;;0!I:5J,UZEW M/$Z74:R`VFP!5:-K:&9!O!(;>TN`_'RXXSF@#,\&:W-K\'VJ2=7946.YM3%Y M4UG>+GSH77.X*,@('!+`"17='!H`[6@!30!\U_'OP=)?M::U:KEMR6<^!T#O M^Y<^P=F0G_:05+/M,EQBHJIAZCT2=2/R7O)>=DFO1GL?@[PG;^%K&*WC4"1$ M`)QR,\M_P)CDN>I)QT`JMCY.O6EB:DJ]1WE)W]%T2\DM$=A0N&]AOF5[6_@AA"*I62)H3(RRK)N/SJ\ M@>,A5*,BD$\T`-U?PW+J&B+HL,XC=8[>/SWCWY\AHVW%`Z9+F,9^88R:`-6" MVO3!,EU)"TTN[88XF2.,%`H!4NS.=VYV)<9W;1@`4`<]X:\(/X;DADCG#!;* M&TN4$>U9WMAMM[D?.?+D$9:.0?,'78,CRUH`K:OX+FO1?6MO-$EEJ[K+<12Q M%VBF"QH\L#!U'[Q8T+)(I"R`NK?,5H`Z;Q%I+:UIESID3K;_`&N"2#>4W!%D M4H2$#)DA2=HW`9QGCB@#5MHVAB2-R&9$56*@@$@`$@$D@'L"3CU-`%?4(KJ2 M,?8I%AE5T;YU+(Z`_/&P!!&]<@,#E3@X/0@&'I?A2WL=-N-+FP\-])=23(B[ M(U%VS-)'$N3L0;B!SDME^"<``@M?#,_F6)OYQ/'I`)@"H5:63RC`DTY+$;TB M9P%0!6=RYQA5``[4=!U"75&U2QN88"]F+39)`TA7$K2^:K"5!N!8@*5*\`G- M`%_6-&DOI[.]MI%CN-/E=U#J62198FAD1]I#+E6W*RYPRC(()%`%_2[`Z="8 MV;>[R2S.P&`7FD:1@HR<*"V%R2<`9.:`,[P_HLNC->-+*DWVV\DNQM0IL\Q4 M4HC@`Z>_L)+J>U MFC=46UE:1U92Q<-%)%M4AE"X\PMDALX`QR:`,_0O#$/ANVN+/3W:.*XFEFB! M^86YE51LC!_Y9QLN8TZ*I"#@"@"/2=`EM;^75KMXWNI[:"VD\B,QHXA9V$K@ MLQ:1C(57M&@"`GK0!U-`#C0!7N+:.[C:&91)&XPRL,@\Y'Y$`@]B`1S05&3@ M^:+LT3XH)#%`!B@!,4`+B@`Q0`8H`,4`&*`#%`!B@`Q0`8H`,4`&*`#%`!B@ M`Q0`8H`,4`&*`#%`!B@`Q0`8H`,4`&*`'4`%`!0`4`%`!0`4`%`!0`4`%`!0 A`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`'__9 ` end
-----END PRIVACY-ENHANCED MESSAGE-----