SEC Comment Letter for MIND TECHNOLOGY, INC (MIND) (CIK 0000926423) (MIND) — Oct 1, 2019
MIND TECHNOLOGY, INC (MIND) (CIK 0000926423)
Date: Oct. 1, 2019 · CIK: 0000926423 · Accession: 0000000000-19-014147
AI Filing Summary & Sentiment
File numbers found in text: 333-233984
Show Raw Text
October 1, 2019
Robert P. Capps
Co-Chief Executive Officer
Mitcham Industries, Inc.
2002 Timberloch Place
Suite 400
The Woodlands, Texas 77380
Re:Mitcham Industries, Inc.
Registration Statement on Form S-3
Filed on September 27, 2019
File No. 333-233984
Dear Mr. Capps:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jennifer López, Staff Attorney, at (202) 551-3792 with any questions.
Sincerely,
Division of Corporation Finance
CF Office of Trade & Services