J. Ray McDermott, S.A., a subsidiary of Houston-based McDermott International Inc., has completed its acquisition of substantially all of the assets of Secunda International Ltd. Those assets include 14 harsh-weather, multi-functional vessels for sub-sea construction, pipe and cable laying and dive support. The $260 million acquisition also includes Secunda’s shore-based operations. “We are pleased to complete this purchase and to begin integrating certain assets into J. Ray’s strong backlog of offshore oil and gas construction projects,” said Bob Deason, J. Ray’s chief executive officer. “With Secunda, J.