-----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, N89nL1W/QtmF6R7aZas4Iu2MWvexf17ho53StYjjievYj+R1Y2SlUoH6A7ofQ7e8 xbNrSeQiKP0jy+iBeC8cDQ== 0000950129-06-005717.txt : 20061114 0000950129-06-005717.hdr.sgml : 20061114 20060519152145 ACCESSION NUMBER: 0000950129-06-005717 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060519 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 corresp
 

HELIX ENERGY SOLUTIONS GROUP, INC.
400 North Sam Houston Parkway East, Suite 400
Houston, Texas 77060
May 19, 2006
Re:   Helix Energy Solutions Group, Inc.
Registration Statement on Form S-4, as amended
Registration No. 333-132922
   
Securities and Exchange Commission   VIA EDGAR
100 F Street, N.E.   AND FACSIMILE
Judiciary Plaza    
Washington, D.C. 20549    
Attention: Donna Levy
Ladies and Gentlemen:
     The undersigned hereby requests that the effectiveness of its Registration Statement on Form S-4, as amended (Registration No. 333-132922) be accelerated so that such Registration Statement will become effective at 4:30 pm, EDT, on May 19, 2006, or as soon thereafter as practicable.
     The undersigned acknowledges that:
     (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
     (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
     (c) the undersigned may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
  Very truly yours,

HELIX ENERGY SOLUTIONS GROUP, INC.
 		  
  By:   /s/ A. WADE PURSELL    
    Name:   A. Wade Pursell   
    Title:   Senior Vice President and Chief Financial Officer   
 

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