SEC Comment Letter for ION GEOPHYSICAL CORP (CIK 0000866609) — Feb 5, 2021
ION GEOPHYSICAL CORP (CIK 0000866609)
Date: Feb. 5, 2021 · CIK: 0000866609 · Accession: 0000000000-21-001501
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File numbers found in text: 333-252591
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United States securities and exchange commission logo
February 5, 2021
Christopher T. Usher
President & Chief Executive Officer
ION Geophysical Corporation
2105 CityWest Blvd., Suite 100
Houston, TX 77042
Re:ION GEOPHYSICAL CORP
Registration Statement on Form S-4
Filed January 29, 2021
File No. 333-252591
Dear Mr. Usher:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: J. Eric Johnson, Esq.