40 Custom manufacture of off-shore vessels and structures, namely jackets, compliant towers, spar platforms, floating production storage, offloading systems, semi-submersible vessels and platforms, tension leg platforms, topsides/decks, modules and skids, rig conversions, drilling machines, namely, drilling rigs, drilling production platforms, drilling vessels, drill stations, oil exploration jackets, derricks, substructure and related equipment, spar platforms, mooring systems and anchor handling systems