Petitioner, Transocean Enterprises, Inc. ("Transocean"), asserts that the principle of judicial estoppel does not apply to this case. This case concerns the application of a different body of law to a different set of factual circumstances than in Cain v. Transocean Offshore USA, Inc. As explained below, this case does not satisfy the elements of a claim barred by judicial estoppel. Additionally, the case relied on by the Mississippi Supreme Court in holding that the DISCOVERER ENTERPRISE was not a vessel, The Francis McDonald, is distinguishable from this case