August 10, 2000
Global Industries, Ltd.
8000 Global Drive
Carlyss, Louisiana 70665
We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of the
unaudited interim financial information of Global Industries,
Ltd. and subsidiaries for the periods ended June 30, 2000 and
1999, as indicated in our report dated August 2, 2000, because we
did not perform an audit, we expressed no opinion on that
information.
We are aware that our report referred to above, which is included
in your Quarterly Report on Form 10-Q for the quarter ended June
30, 2000, is incorporated by reference in Registration Statement
Nos. 33-58048, 33-89778, and 333-69949 of Form S-8.
We also are aware that the aforementioned report, pursuant to
Rule 436(c) under the Securities Act of 1933, is not considered a
part of the Registration Statement prepared or certified by an
accountant or a report prepared or certified by an accountant
within the meaning of Sections 7 and 11 of the Act.
/S/ DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP
New Orleans, Louisiana
