<SEC-DOCUMENT>0001104659-23-088412-index.html : 20230926
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ACCESSION NUMBER:		0001104659-23-088412

CONFORMED SUBMISSION TYPE:	CORRESP

PUBLIC DOCUMENT COUNT:		4

FILED AS OF DATE:		20230807


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			DAWSON GEOPHYSICAL CO

		CENTRAL INDEX KEY:			0000799165

		STANDARD INDUSTRIAL CLASSIFICATION:	OIL AND GAS FIELD EXPLORATION SERVICES [1382]

		IRS NUMBER:				742095844

		STATE OF INCORPORATION:			TX

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		CORRESP



	BUSINESS ADDRESS:	

		STREET 1:		508 WEST WALL

		STREET 2:		SUITE 800

		CITY:			MIDLAND

		STATE:			TX

		ZIP:			79701

		BUSINESS PHONE:		4326843000



	MAIL ADDRESS:	

		STREET 1:		508 WEST WALL

		STREET 2:		SUITE 800

		CITY:			MIDLAND

		STATE:			TX

		ZIP:			79701



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	TGC INDUSTRIES INC

		DATE OF NAME CHANGE:	19920703



</SEC-HEADER>

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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2319872d3_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2319872d3_correspimg001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2319872d3_correspimg002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2319872d3_correspimg002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>4
<FILENAME>filename4.pdf
<TEXT>
Document 4 - file: filename4.pdf

</DOCUMENT>
</SEC-DOCUMENT>