The Board of Directors and Shareholders
Gulf Island Fabrication, Inc.
We are aware of the incorporation by reference in the Registration Statement (Form S-8 No. 333-46155) pertaining to the Long-Term Incentive Plan and the Registration Statement (Form S-8 No. 333-88466) pertaining to the 2002 Long-Term Incentive Plan, of our report dated April 26, 2007, relating to the unaudited condensed consolidated interim financial statements of Gulf Island Fabrication, Inc. that are included in its Form 10-Q for the quarter ended March 31, 2007.
|/s/ Ernst & Young LLP|
New Orleans, Louisiana
April 26, 2007