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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
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cc:
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Karl Hiller
(Branch Chief-Securities and Exchange
Commission)
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