Horizon Offshore Announces Resignation of Independent Accoun

Horizon Offshore announced that PricewaterhouseCoopers LLP has resigned as the Company's independent registered public accounting firm. The Company's audit committee has begun the process of interviewing potential candidates to become the Company's new independent registered public accounting firm. PricewaterhouseCoopers LLP's unqualified audit opinion with respect to the Company's 2003 financial statements was included in the Company's Annual Report on Form 10-K. There were no disagreements between the Company and PricewaterhouseCoopers LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. David W. Sharp, Chief Financial Officer, commented, ``We expect to engage a new firm of independent accountants in the near future and will announce the engagement as soon as the interview process is complete. In the meantime, we are maintaining our focus on our key business strategies and the performance of our day to day business operations.''
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