SEACOR Marine (SMHI) CORRESPCorrespondence with SEC

SEACOR Marine Holdings Inc.

12121 Wickchester Lane, Suite 500

Houston, Texas 77079

November 17, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Re:  SEACOR Marine Holdings Inc.

Registration Statement on Form S-3

Filed November 4, 2022, as amended

File No. 333-268175

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-3 (No. 333-268175) of SEACOR Marine Holdings Inc., a Delaware corporation (the “Registrant”), initially filed with the Securities and Exchange Commission (the “Commission”) on November 4, 2022 (as amended, the “Registration Statement”).

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the effective date of the Registration Statement be accelerated so that the Registration Statement may become effective at 4:00 p.m. Eastern Time on November 18, 2022, or as soon as practicable thereafter.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Milbank LLP, by calling Brett Nadritch at (212) 530-5301, and then send written confirmation to the addressees listed on the cover of the Registration Statement.

Thank you for your assistance in this matter.

[Signature page follows]

[Signature Page to Acceleration Request]