Description: Rig construction is performed by LeTourneau's Vicksburg Marine Construction (VMC) in Vicksburg, Mississippi. Since 1955, LeTourneau, Inc. has designed, manufactured, fabricated, and serviced offshore drilling platforms, including the world's largest self-elevating drilling rigs. Currently, more than 35% of all jack-up rigs bear the LeTourneau name.
It seems to be at the beginning of the rig construction. You find some of their rigs in the Gulf of Mexico.