<SEC-DOCUMENT>0001193125-21-320098.txt : 20211208
<SEC-HEADER>0001193125-21-320098.hdr.sgml : 20211208
<ACCEPTANCE-DATETIME>20211104155253
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-320098
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MIND TECHNOLOGY, INC
		CENTRAL INDEX KEY:			0000926423
		STANDARD INDUSTRIAL CLASSIFICATION:	SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
		IRS NUMBER:				760210849
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2002 TIMBERLOCH PLACE, SUITE 400
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77380-1187
		BUSINESS PHONE:		281-353-4475

	MAIL ADDRESS:	
		STREET 1:		2002 TIMBERLOCH PLACE, SUITE 400
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77380-1187

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MITCHAM INDUSTRIES INC
		DATE OF NAME CHANGE:	19940706
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">MIND Technology, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">2002 Timberloch Place, Suite 400 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Woodlands, Texas 77380 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">November&nbsp;4, 2021 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA
EDGAR</U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Erin Donahue </P> <P STYLE="margin-top:0pt; 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">100
F Street, N.E., Mail Stop 4628 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-4628</P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" 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">MIND Technology, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Acceleration Request for Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-260486</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Donahue: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461
under the Securities Act of 1933, as amended (the &#147;<U>Act</U>&#148;), MIND Technology, Inc. (the &#147;<U>Company</U>&#148;) hereby requests acceleration of the effective date of the above referenced registration statement (the
&#147;<U>Registration Statement</U>&#148;) to 4:00 p.m., Eastern time, on November&nbsp;8, 2021, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the
Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Holland&nbsp;&amp; Knight LLP, by calling Amy Curtis at (214) <FONT STYLE="white-space:nowrap">969-1763.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please contact Amy Curtis of Holland&nbsp;&amp; Knight, special counsel to the Company, by email at Amy.Curtis@hklaw.com or by phone at (214) <FONT
STYLE="white-space:nowrap">969-1763</FONT> if you have any other questions or concerns regarding this matter. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature Page
Follows</I>] </P>
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<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">MIND TECHNOLOGY, INC.</TD></TR>
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<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ ROBERT P. CAPPS</P></TD></TR>
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<TD VALIGN="top">Name: Robert P. Capps</TD></TR>
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<TD VALIGN="top">Title: President and Chief Executive Officer</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>Signature Page to Acceleration Request Letter</I> </P>
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