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corresp

Dawson Geophysical Company

508 West Wall, Suite 800

Midland, Texas 79701

February 24, 2005

VIA EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

    Attention:

    Jason Wynn

    Division of Corporation Finance

    Re:

    Dawson Geophysical Company

    Registration Statement on Form S-3

    (Registration No. 333-121236)

Ladies and Gentlemen:

      Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of
1933, as amended, Dawson Geophysical Company (the “Company”) hereby requests that the Securities and Exchange
Commission (the “Commission”) take appropriate action to accelerate the effectiveness of the above-referenced
Registration Statement on Form S-3 so that it becomes effective at 2:00 p.m., Washington D.C. time,
on Monday, February 28, 2005, or as soon as practicable thereafter.

      The Company hereby acknowledges that (i) should the Commission or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the filing; (ii) the action of the Commission or the staff,
acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
and (iii) the Company may not assert this action as defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

      Please address any questions or comments with respect to this request to our counsel, Baker
Botts L.L.P., as follows: Sarah Rechter, Baker Botts L.L.P., 2001 Ross Avenue, Dallas, Texas 75201
(ph: 214/953-6419; fax: 214/661-4419).

    Very truly yours,

Dawson Geophysical Company

    By:
    /s/ L. Decker Dawson

    Name:
    L. Decker Dawson

    Title:
    Chairman of the Board of Directors
and Chief Executive Officer