SEC Comment Letter for MIND TECHNOLOGY, INC (MIND) (CIK 0000926423) (MIND) — Feb 19, 2009
MIND TECHNOLOGY, INC (MIND) (CIK 0000926423)
Date: Feb. 19, 2009 · CIK: 0000926423 · Accession: 0000000000-09-008493
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE February 19, 2009 Mr. Robert P. Capps Executive Vice-President-Finan ce and Chief Financial Officer, Mitcham Industries, Inc. 8141 SH75 South P.O. Box 1175 Huntsville, TX 77342 Re: Mitcham Industries, Inc. Form 10-K for the year ended January 31, 2008 Form 10-Q for the quart er ended October 31, 2008 File No. 0-25142
Dear Mr. Capps: 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 our revi ew of your filings, please direct them to Mindy Hooker, Staff Accountant, at (202) 551-3 732, 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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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
February 19, 2009
Mr. Robert P. Capps Executive Vice-President-Finan ce and Chief Financial Officer, Mitcham Industries, Inc.
8141 SH75 South P.O. Box 1175 Huntsville, TX 77342
Re: Mitcham Industries, Inc.
Form 10-K for the year ended January 31, 2008 Form 10-Q for the quart er ended October 31, 2008
File No. 0-25142
Dear Mr. Capps:
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 our revi ew of your filings, please direct them to
Mindy Hooker, Staff Accountant, at (202) 551-3 732, Jeanne Baker, Assistant Chief Accountant
at, (202) 551-3691 or to the undersigned at (202) 551-3768.
Sincerely, John Cash Branch Chief