SEC Comment Letter for MIND TECHNOLOGY, INC (MIND) (CIK 0000926423) (MIND) — Oct 29, 2021
MIND TECHNOLOGY, INC (MIND) (CIK 0000926423)
Date: Oct. 29, 2021 · CIK: 0000926423 · Accession: 0000000000-21-013162
AI Filing Summary & Sentiment
File numbers found in text: 333-260486
Letter
United States securities and exchange commission logo October 29, 2021 Robert P. Capps President and Chief Executive Officer MIND Technology, Inc. 2002 Timberloch Place, Suite 400 The Woodlands, Texas 77380 Re:MIND Technology, Inc. Form S-1 Filed October 25, 2021 File No. 333-260486 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 Erin Donahue at 202-551-6001 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
October 29, 2021
Robert P. Capps
President and Chief Executive Officer
MIND Technology, Inc.
2002 Timberloch Place, Suite 400
The Woodlands, Texas 77380
Re:MIND Technology, Inc.
Form S-1
Filed October 25, 2021
File No. 333-260486
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 Erin Donahue at 202-551-6001 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing