SEC Company Response from ION GEOPHYSICAL CORP (CIK 0000866609) — Mar 9, 2021
ION GEOPHYSICAL CORP (CIK 0000866609)
Date: March 9, 2021 · CIK: 0000866609 · Accession: 0001104659-21-033767
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File numbers found in text: 333-252590
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CORRESP
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ION Geophysical Corporation
2105 CityWest Blvd., Suite 100
Houston, Texas 77042
March
9, 2021
VIA EDGAR
Tim Levenberg
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
ION Geophysical Corporation
Registration Statement on Form S-1
Filed March 3, 2021
File No. 333-252590
Dear Mr.
Levenberg:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, ION Geophysical Corporation (the “Registrant”) hereby requests acceleration
of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EDT on Wednesday,
March 10, 2021 or as soon as thereafter practicable.
Very truly yours,
/s/ Michael Morrison
Michael Morrison
Executive Vice President and Chief Financial Officer
cc:
J. Eric Johnson
Partner, Winston & Strawn LLP
800 Capitol Street, Suite 2400
Houston, Texas 77002