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    <filerInfo>
      <filer>
        <filerCredentials>
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          <ccc>XXXXXXXX</ccc>
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      <liveTestFlag>LIVE</liveTestFlag>



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    <issuerInfo>
      <issuerCik>0000098222</issuerCik>
      <issuerName>TIDEWATER INC</issuerName>
      <secFileNumber>001-06311</secFileNumber>
      <issuerAddress>
        <com:street1>842 WEST SAM HOUSTON PARKWAY NORTH</com:street1>
        <com:street2>SUITE 400</com:street2>
        <com:city>HOUSTON</com:city>
        <com:stateOrCountry>TX</com:stateOrCountry>
        <com:zipCode>77024</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(713) 470-5300</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Rubio Samuel R</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corp.</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>4000</noOfUnitsSold>
      <aggregateMarketValue>431000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>52762223</noOfUnitsOutstanding>
      <approxSaleDate>05/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesInformation>
      <securitiesClassTitle>Warrants</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corp.</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1254</noOfUnitsSold>
      <aggregateMarketValue>24830.00</aggregateMarketValue>
      <noOfUnitsOutstanding>52762223</noOfUnitsOutstanding>
      <approxSaleDate>05/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE American</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>11/15/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Equity Compensation</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4000</amountOfSecuritiesAcquired>
      <paymentDate>11/15/2018</paymentDate>
      <natureOfPayment>Equity Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Warrants</securitiesClassTitle>
      <acquiredDate>11/15/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Merger</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1254</amountOfSecuritiesAcquired>
      <paymentDate>11/15/2018</paymentDate>
      <natureOfPayment>Merger</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Samuel R Rubio</name>
        <address>
          <com:street1>842 West Sam Houston Parkway North</com:street1>
          <com:street2>Suite 400</com:street2>
          <com:city>Houston</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77024</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>03/05/2024</saleDate>
      <amountOfSecuritiesSold>19641</amountOfSecuritiesSold>
      <grossProceeds>1598077.30</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/08/2024</noticeDate>
      <signature>Samuel R Rubio</signature>
    </noticeSignature>
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144
0001452077
XXXXXXXX
LIVE
0000098222
TIDEWATER INC
001-06311
842 WEST SAM HOUSTON PARKWAY NORTH
SUITE 400
HOUSTON
TX
77024
(713) 470-5300
Rubio Samuel R
Officer
Common
Charles Schwab Corp.
3000 Schwab Way
Westlake
TX
76262
4000
431000.00
52762223
05/08/2024
NYSE
Warrants
Charles Schwab Corp.
3000 Schwab Way
Westlake
TX
76262
1254
24830.00
52762223
05/08/2024
NYSE American
Common
11/15/2018
Equity Compensation
Issuer
N
4000
11/15/2018
Equity Compensation
Warrants
11/15/2018
Merger
Issuer
N
1254
11/15/2018
Merger
N
Samuel R Rubio
842 West Sam Houston Parkway North
Suite 400
Houston
TX
77024
Common
03/05/2024
19641
1598077.30
05/08/2024
Samuel R Rubio