SEC Comment Letter for MIND TECHNOLOGY, INC (MIND) (CIK 0000926423) (MIND) — Oct 31, 2006
MIND TECHNOLOGY, INC (MIND) (CIK 0000926423)
Date: Oct. 31, 2006 · CIK: 0000926423 · Accession: 0000000000-06-052853
AI Filing Summary & Sentiment
Letter
June 20, 2006 Mr. Michael A. Pugh Chief Financial Officer, Mitcham Industries, Inc. 8141 SH 75 South P.O. Box 1175 Huntsville, TX 77342
Re: Mitcham Industries, Inc. Form 10-K for the fiscal year ended January 31, 2005 Form 10-K for the fiscal year ended January 31, 2006 File No. 0-25142
Dear Mr. Pugh:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any questions regarding these comments, please direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732, Jeanne Baker, Assistant Chief Accountant, at (202)551-3691 or to the undersigned at (202) 551-3768.
Sincerely,
John Cash
Branch Chief
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June 20, 2006
Mr. Michael A. Pugh
Chief Financial Officer, Mitcham Industries, Inc.
8141 SH 75 South
P.O. Box 1175
Huntsville, TX 77342
Re: Mitcham Industries, Inc.
Form 10-K for the fiscal year ended January 31, 2005
Form 10-K for the fiscal year ended January 31, 2006
File No. 0-25142
Dear Mr. Pugh:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any questions regarding these comments, please
direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732,
Jeanne Baker, Assistant Chief Accountant, at (202)551-3691 or to
the
undersigned at (202) 551-3768.
Sincerely,
John Cash
Branch Chief
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE