SEC Comment Letter for MIND TECHNOLOGY, INC (MIND) (CIK 0000926423) (MIND) — Mar 1, 2011
MIND TECHNOLOGY, INC (MIND) (CIK 0000926423)
Date: March 1, 2011 · CIK: 0000926423 · Accession: 0000000000-11-012868
AI Filing Summary & Sentiment
Letter
March 1, 2011 Mitcham Industries, Inc. Robert P. Capps, Executive Vice Presiden t – Finance and Chief Financial Officer 8141 SH 75 South P.O. Box 1175 Huntsville, TX 33742
Re: Mitcham Industries, Inc. Form 10-K for the year ended January 31, 2010 filed April 9, 2010 Form 10-Q for the quarter ended October 31, 2010 filed December 8, 2010 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. You may contact Mindy Hooker at (202) 551-3732, Jeanne Baker at (202) 551-3691 or me at (202) 551-3768 with any questions. Sincerely,
John Cash Branch Chief
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March 1, 2011 Mitcham Industries, Inc. Robert P. Capps, Executive Vice Presiden t – Finance and Chief Financial Officer 8141 SH 75 South P.O. Box 1175 Huntsville, TX 33742 Re: Mitcham Industries, Inc. Form 10-K for the year ended January 31, 2010 filed April 9, 2010 Form 10-Q for the quarter ended October 31, 2010 filed December 8, 2010 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. You may contact Mindy Hooker at (202) 551-3732, Jeanne Baker at (202) 551-3691 or me at (202) 551-3768 with any questions. Sincerely, John Cash Branch Chief