SEC Comment Letter for MIND TECHNOLOGY, INC (MIND) (CIK 0000926423) (MIND) — May 25, 2016
MIND TECHNOLOGY, INC (MIND) (CIK 0000926423)
Date: May 25, 2016 · CIK: 0000926423 · Accession: 0000000000-16-078029
AI Filing Summary & Sentiment
File numbers found in text: 000-25142
Letter
May 25, 2016 Mail Stop 4631 Via E -Mail Robert P. Capps Co-Chief Executive Officer and 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 Fiscal Year Ended January 31, 2016 Filed April 7, 2016 File No. 000-25142 Form 10 -K for Fiscal Year Ended January 31, 2015 Filed April 8, 2015 File No. 000 -25142
Dear Mr. Capps :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the fi lings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Pamela Long
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May 25, 2016 Mail Stop 4631 Via E -Mail Robert P. Capps Co-Chief Executive Officer and 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 Fiscal Year Ended January 31, 2016 Filed April 7, 2016 File No. 000-25142 Form 10 -K for Fiscal Year Ended January 31, 2015 Filed April 8, 2015 File No. 000 -25142 Dear Mr. Capps : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the fi lings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Pamela Long Pamela Long Assistant Director Office of Manufacturing and Construction