<SEC-DOCUMENT>0000950123-11-055817.txt : 20110718
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<ACCEPTANCE-DATETIME>20110601171831
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ACCESSION NUMBER:		0000950123-11-055817
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110601

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MITCHAM INDUSTRIES INC
		CENTRAL INDEX KEY:			0000926423
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				760210849
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8141 SH 75 SOUTH
		STREET 2:		PO BOX 1175
		CITY:			HUNTSVILLE
		STATE:			TX
		ZIP:			77342
		BUSINESS PHONE:		9362912277

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1175
		CITY:			HUNTSVILLE
		STATE:			TX
		ZIP:			77342
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>MITCHAM INDUSTRIES, INC.<BR>
P.O. Box 1175<BR>
HUNTSVILLE, TEXAS 77342-1175</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">June&nbsp;1, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Jay Ingram<BR>
Legal Branch Chief<BR>
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, D.C. 20549-7010<BR>
Attention: Sherry Haywood

</DIV>

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    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Mitcham Industries, Inc.</B><BR>
<B>Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-3</B><BR>
<B>Filed April&nbsp;25, 2011</B><BR>
<B>File No.&nbsp;333-172935</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Ingram:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set forth below are the Company&#146;s responses to the comments contained in the letter from the
staff of the Division of Corporation Finance (the &#147;<I>Staff</I>&#148;) of the Securities and Exchange
Commission (the &#147;<I>Commission</I>&#148;) dated May&nbsp;6, 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For your convenience, the exact text of the comments provided by the Staff has been included
in bold face type preceding each response in the order presented in the comment letter.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>General</B></U>
</DIV>


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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please be advised that you must either file your definitive proxy statement or amend your
Form&nbsp;10-K for the fiscal year ended January&nbsp;31, 2011 to include Part&nbsp;III information and clear
any outstanding Staff comments on your </B><B>Form 10-K</B><B> and proxy statement before you may request to
accelerate the effectiveness of your registration statement. See Question 123.01 of the
Securities Act Forms Compliance and Disclosure Interpretations which is available on our
website and may be found at http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm.</B></TD>
</TR>

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</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response: </B>The Company respectfully acknowledges the Staff&#146;s comment and confirms that it
filed its definitive proxy statement on May&nbsp;31, 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should the Staff have any questions or comments, please contact the undersigned at (936)
291-2277 or Gillian Hobson of Vinson &#038; Elkins at 713-758-3747.
</DIV>

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    <TD width="15%">&nbsp;</TD>
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<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
<BR>
MITCHAM INDUSTRIES, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Billy F. Mitcham, Jr.
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Billy F. Mitcham, Jr.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
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<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Gillian A. Hobson <I>(Via facsimile 713.615.5794)</I><BR>
Vinson &#038; Elkins L.L.P.</TD>
</TR>
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</DIV>


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