<SEC-DOCUMENT>0001193125-19-259848.txt : 20191106
<SEC-HEADER>0001193125-19-259848.hdr.sgml : 20191106
<ACCEPTANCE-DATETIME>20191001160635
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-19-259848
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20191001

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g806947g25l61.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;1, 2019 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA
EDGAR </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade&nbsp;&amp;
Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. St., N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%" VALIGN="top" ALIGN="left">Attention:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Jennifer L&oacute;pez </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Staff Attorney </P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Request for Acceleration of Effectiveness of Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-3</FONT> </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">(File&nbsp;No.&nbsp;333-233984)</FONT> of Mitcham Industries, Inc. (the
&#147;<B><U>Company</U></B>&#148;) </P></TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule&nbsp;461 under the Securities Act of&nbsp;1933, as amended, and on behalf of the Company, we hereby request that the
effectiveness of the above-captioned Registration Statement (the &#147;<B><U>Registration Statement</U></B>&#148;) be accelerated so that such Registration Statement will become effective on Thursday, October&nbsp;3, 2019, at 3:30 p.m., Eastern
Time, or as soon thereafter as practicable, unless the Company notifies you otherwise prior to such time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company hereby acknowledges
that the disclosure in the Registration Statement is the responsibility of the Company. The Company hereby further acknowledges that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">should the Securities and Exchange Commission (the &#147;<B><U>Commission</U></B>&#148;) or the staff of the
Division of Corporation Finance (the &#147;<B><U>Staff</U></B>&#148;) of the Commission, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect
to the Registration Statement; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration
Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States. </P></TD></TR></TABLE>
</DIV></Center>


<p Style='page-break-before:always'>
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please direct any questions that you have with respect to the foregoing or if any additional
supplemental information is required by the Staff, please contact Gillian A. Hobson of Vinson&nbsp;&amp; Elkins L.L.P. at (713) <FONT STYLE="white-space:nowrap">758-3747.</FONT> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="12%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours,</P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>MITCHAM INDUSTRIES, INC.</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Robert P. Capps</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Robert P. Capps</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="white-space:nowrap">Co-Chief</FONT> Executive Officer, Executive Vice President and Chief Financial Officer</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Gillian A. Hobson (Vinson&nbsp;&amp; Elkins L.L.P.) </P></TD></TR></TABLE>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g806947g25l61.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g806947g25l61.jpg
M_]C_X  02D9)1@ ! 0$ > !X  #_VP!#  H'!PD'!@H)" D+"PH,#QD0#PX.
M#QX6%Q(9)" F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$! )C!&2T4^2CD_0#W_
MVP!# 0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]
M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P  1" !D &0# 2(  A$! Q$!_\0
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M)?#NH:OK4ES ]L8=JJA:8 D >GYT<UYWZ!;0Y[PQ;?:_$EE$1D"3>WT49/\
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7V!>MX([6!(8$$<:#"J.@%%%%9/<H_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
